§ 59. Brigadier-General CLIFTON BROWNasked the Financial Secretary to the Treasury if he is aware that the inspector of taxes in the Reading district insists on profits for assessment under Schedule D being prepared by a chartered accountant; and whether the Board of Inland Revenue has recently issued any orders which have altered the existing practice that qualified persons other than chartered accountants can prepare accounts for their inspection?
§ Mr. HORE-BELISHANo recent instructions have been issued in the matter to which my hon. and gallant Friend refers, and I am not aware that any action has been taken such as he suggests. If, however, he has any case in mind, and will let me have the necessary particulars, I will be glad to have inquiry made. The question whether a taxpayer's accounts can be accepted is one for the Commissioners of Income Tax to determine, if necessary, on appeal, and I may point out that not only chartered accountants, but persons who are qualified by membership of any incorporated society of accountants are entitled in law to appeal before the Commissioners on behalf of an appellant.
Brigadier-General BROWNWill the hon. Gentleman look into the case of 1172 Mr. Howlett, who has sent his complaint to the Inland Revenue Authorities? Does he realise that this is not a matter of appeal, but who is competent to prepare the accounts?
§ Mr. HORE-BELISHAI need hardly assure my hon. and gallant Friend that I shall be glad to look into any grievance which he likes to put before me.