HC Deb 02 July 1959 vol 608 cc607-8
31. Mr. Frank Allaun

asked the Chancellor of the Exchequer how many appeals have been made to the Commissioners of Inland Revenue over allowances against taxable profit of company expenditure on political campaigns.

Mr. Simon

The Commissioners of Inland Revenue are not the appellate authority on questions of this nature.

Mr. Allaun

Then will the Financial Secretary now tell the House whether or not this expenditure is being allowed? Since this concerns not individual concerns but a general principle of tax law, is it not deliberately flouting the House of Commons to refuse it this information?

Mr. Simon

I have already explained on a number of occasions that expenditure of a political nature is prima facie not allowable and that in any case of doubt Her Majesty's inspectors of taxes challenge the expenditure and leave the taxpayer to make the case on appeal.

Mr. J. Griffiths

I wonder whether the hon. and learned Gentleman could now or at some other time say whether the amount spent on this purpose and exempted has been increasing recently?

Mr. Simon

I think I must ask the right hon. Gentleman to put that question down.