HC Deb 28 November 1945 vol 416 cc1468-9

Motion made, and Question proposed, "That the Clause stand part of the Bill."

Mr. Pitman

Owing to the shortage of accountants, the difficulty of working out promptly the E.P.T. refunds will be very great. The suggestion made in the Budget Resolution Debate was that there might be some dishonestly conducted businesses where it was desired to delay refund, but that investigation may show that they have not been dishonestly conducted, and for a variety of reasons many people might find themselves getting refunds very much later than other people. In the reverse direction of Death Duties, the time taken to settle the estate does not work against the Chancellor, the ultimate recipient of the duty. He receives interest from the estate for the time taken to clear it up. Cannot something of that kind be done in this case? I ask the Chancellor to consider this proposal very carefully.

The Solicitor-General

I do not think I can add to what has already been said in answer to the hon. Gentleman. He raised precisely the same point when we were discussing the Resolution.

Mr. Pitman

I should like to read to the Solicitor-General exactly what he said on that occasion, which was that the Revenue authorities naturally wanted to get their hands at the earliest possible moment on what was due to them and that it was in the interests of the authorities to get things clear as soon as possible. His statement is the exact reverse of the situation, and it is because the Solicitor-General took my point in the exactly opposite way that I have raised it again. The Inland Revenue here in this case are sitting on the taxpayers' money, just as in the case of Death Duties the executors are sitting on the State's money. Surely in neither case ought practical necessities of delay diminish the ultimate benefit to the people concerned.

The Solicitor-General

The Inland Revenue authorities have an interest in getting their hands on what the are entitled to have, but they have an equally strong interest in getting all outstanding matters cleared up at the earliest possible moment. I cannot add to what I said before, and that is that they act as fast as they can. They do not like leaving matters outstanding for no reason, and they will now, as always, deal with these problems as expeditiously as they can according to the circumstances in each case. That is all I can say in reply to the remarks of the hon. Gentleman.

Question put, and agreed to.

Clause ordered to stand part of the Bill.

Clauses 42 to 45 ordered to stand part of the Bill.