HC Deb 20 March 1951 vol 485 cc2297-8
51. Miss Burton

asked the Chancellor of the Exchequer if he is aware of the large-scale infringement of Stamp Duty incurred by firms not giving a properly stamped receipt as acknowledgment for the payment of £2 or more; and what action he proposes to take on the matter.

Mr. Gaitskell

Cases of failure to stamp receipts are brought from time to time to the notice of the Commissioners of Inland Revenue and suitable action by way of warning, pecuniary penalty or legal proceedings is taken in each case. I have, however, no reason to suppose that the evasion of legal obligations in relation to receipt duty is widespread.

Miss Burton

Is my right hon. Friend, to whose notice I have brought several similar examples which were sent to me from constituents in Coventry, aware that only 14 days ago I went to a large London store to buy a wireless set and received a receipt which was not stamped, and would my right hon. Friend therefore bring this statement of the position to the attention of firms throughout the country?

Mr. Gaitskell

I shall certainly be glad to have followed up, any information which my hon. Friend puts before me.

Mr. Erroll

Is it not the case that cash transactions do not require stamped receipts?

Mr. Gaitskell

That is not the law.