§ 43. Lieut.-Colonel GAULTasked the Chancellor of the Exchequer whether he will consider the introduction of a simplified form of Income Tax return in order that the taxpayer may be enabled to submit his return direct and not, as in many cases occurs, have to consult professional advice before doing so?
§ Mr. HORE-BELISHAThe present form of return is based upon the recommendations of the committee, presided over by Mr. Justice Rowlatt, which was set up for the purpose of considering the simplification of Income Tax forms. I do not know that it can be materially improved, but if my hon. and gallant Friend has any suggestions to make I shall be very glad to consider them.
§ Mr. H. WILLIAMSMay I ask the hon. Gentleman whether it is customary to ask for the assessment before this House has sanctioned the tax for the current year, as has been done this year?