§ 33. Lieut.-Commander Fletcherasked the Chancellor of the Exchequer whether his attention has been called to the remarks by Mr. Justice Bennett expressing doubt as to the right of Income Tax authorities to accept less than the full amount of tax due; and does he propose to issue any fresh instructions to the Income Tax authorities?
§ The Financial Secretary to the Treasury (Lieut.-Colonel Colville)My right hon. Friend's attention has been called to the remarks in question and to the fact that the learned Judge expressly stated that he gave no decision on the matter. In the circumstances, and in view of the advice he has received, my right hon. Friend does not consider that any action on his part is at present called for.
§ 35. Mr. Dayasked the Financial Secretary to the Treasury the gross amount of losses to public funds caused by defalcations by collectors of Income Tax or part-time employés during the previous 10 years; and the amounts eventually recovered from these defaulters?
§ Lieut.-Colonel ColvilleThe gross amount of defalcations by collectors of taxes since 1926 was £58,655, of which £38,424 was recovered from the defaulters or the guarantee societies. The defalcations occurred in 197 cases, and without an examination of all these cases it is impossible to state how many of the defaulters were part-time employés. As the hon. Member is doubtless aware, collectors of taxes (outside the City of London) are now full-time civil servants.
§ Lieut.-Colonel ColvilleI think it has been the practice for part-time employés to insure with guarantee societies.