§ 51. Mr. Osborneasked the Chancellor of the Exchequer if he is satisfied that company directors' expense claims are adequately scrutinised by the Inland Revenue officials before being allowed; and if he will make a statement.
§ Mr. H. MacmillanYes, Sir. As I have previously pointed out, there is frequently a wide difference between the amount of expenses claimed and the amount allowed.
§ Mr. OsborneDoes my right hon. Friend not think it true that the amount of publicity given to the unpleasant Docker case indicates that it is a most unusual case?
§ Mr. MacmillanI am confident that the Revenue carries out its task efficiently. I remember that a year or two ago there was some feeling that it was carried out rather too vigorously. Now sometimes it is thought that the Department may be a little lax. One must remember that there is no publicity given at all to all the cases where claims are disallowed.
Mr. H. WilsonIn view of all the evidence produced from this side of the House, and indeed from all parts of the House, during the debates on the Budget and the Finance Bill, will the Chancellor, instead of sticking to the stalling reply which he gave last Tuesday, say whether he has had time to consider the proposal which we made in April that a percentage, say 50 per cent., of the money paid on directors expenses and other deductible expenses should no longer rank for Income Tax exemption?
§ Mr. MacmillanI am satisfied that this part of the law is being carried out by officers of the Revenue.