§ 31. Mr. Collinsasked the Chancellor of the Exchequer if he is aware that in some districts, Income Tax notices of assessment were sent out as late as 10th December and that by 31st December taxpayers were required not only to give notice of a wish to appeal, but also to state the grounds of appeal, and to suggest an amount to be paid on account; and if, to avoid the injustices which often arise, he will take steps to extend the period of notice of appeal and also arrange for a copy of the assessment to be sent to the taxpayer's adviser.
Mr. AmoryI have noted the hon. Member's suggestion as to extension of the appeal period. The administrative cost of sending a copy of the notice of assessment to the taxpayer's adviser would, in my view, not be justified. A person giving notice of appeal is not obliged to suggest an amount, to be paid on account.
§ Mr. CollinsIs the right hon. Gentleman aware that he has not dealt with the question of extending the period for appeal, and the fact that the Inland Revenue have six years in which to appeal, as compared with the taxpayers' twenty-one days? Is he aware that the district referred to in the Question is his own, and that one West Country accountant had the business over 194 Christmas of telephoning about fifty farmers and sending out blind a number of appeals, which caused much more work? Will he have a look at the matter again, because there is so much carbon on the assessment forms already that a little bit extra would not matter very much?
Mr. AmoryI do not think that the suggestion of sending out copies of assessments to advisers would be a good one. Indeed, I am told that it would mean sending out something like a million and a half additional communications. I am considering carefully the hon. Gentleman's suggestion about an extension.