INCOME TAX (HOARDINGS).

HC Deb 30 November 1937 vol 329 c1885

64. Mr. H. G. Williams

asked the Financial Secretary to the Treasury whether it is the practice to assess poster hoardings to Income Tax?

Lieut.-Colonel Colville

Yes, Sir. Income Tax in respect of hoardings is normally charged by way of an assessment under Schedule A on annual value; or alternatively, in certain circumstances, by way of an assessment under Schedule D on the rent.