§ 38. Mr. Emrys Hughesasked the Chancellor of the Exchequer what reasons the Misses Karleen and Alison McIntosh, of 1A, Wardie Steps, Edinburgh, gave for their refusal to pay Income Tax; the amount involved and what action he took in this case.
§ The Financial Secretary to the Treasury (Mr. Henry Brooke)According to the reports of the proceedings before the Edinburgh Sheriff Court, the Misses McIntosh unsuccessfully claimed that the Act of Union of 1707 has ceased to nave effect and that in consequence the Income Tax legislation no longer has validity in Scotland. The reports indicate that the total tax involved was £22 5s. 0d. Action for recovery of tax is a matter for the Inland Revenue, and I cannot, of course, disclose what has been done in a particular case.
§ Mr. HughesIs not the Minister aware that these very respectable ladies have a large volume of Scottish public opinion behind them? Will not he look a little further into the matter?
§ Mr. BrookeThese two ladies submitted to a Scottish court that the Income Tax legislation no longer operated in Scotland. I have no responsibility for the Scottish court, but it was not able to accept that interesting view.