§ 57. Sir N. GRATTAN-DOYLEasked the Financial Secretary to the Treasury whether, in view of frequent complaints respecting the nature of the questions asked by inspectors of the Income Tax Department, he will cause to be compiled and issued to the payers of Income Tax a memorandum stating the information inspectors are entitled to demand?
Mr. SAMUELInquiries which are made by His Majesty's Inspector of Taxes are restricted to matters which are relevant to the determination of the liability to tax in each particular case. In view of the immense diversity of the cases which have to be handled in the course of the administration of the Income Tax, it would be impracticable to compile a memorandum on the lines suggested by my hon. Friend. If, however, he has in mind any case in which it is alleged that an inspector has sought irrelevant information and will let me have the necessary particulars, I will have the matter investigated and communicate the result to him in due course.