HC Deb 17 March 1938 vol 333 c590
72. Mr. Liddall

asked the Chancellor of the Exchequer whether he is aware that factory, office, and school clubs are being developed as trading organisations competing with co-operative societies and retail shopkeepers, and that whole- or part-time agents are appointed to represent these clubs for the outside collection of money and for extending the club-trading operations in the districts where the agents live; and what steps he is taking to secure that these club agents operating outside the buildings in which the clubs are carried on shall make a return of their commissions, wages, or profits for purposes of Income Tax assessment?

The Chancellor of the Exchequer (Sir John Simon)

I am aware that paid agents are, in some instances, employed in connection with clubs such as my hon. Friend describes. Remuneration from such employment is returnable by the agent for assessment to Income Tax, and my hon. Friend may rest assured that all possible steps are taken to secure assessment of the full liability.