HC Deb 16 July 1959 vol 609 cc560-1
6. Mr. Frank Allaun

asked the Chancellor of the Exchequer how many appeals have been made over allowances against taxable profits of company expenditure on political campaigns.

Mr. Simon

I would refer the hon. Member to the Answer given on 14th July to the hon. Member for Stockton-on-Tees (Mr. Chetwynd).

Mr. Allaun

As two days ago the Chancellor stated that expenditure of a political character was prima facie not allowable, will the hon. and learned Gentleman now state definitely whether the vast expenditure of this kind by the steel firms is being allowed or not, since the House and the public have been denied this information for nearly eighteen months?

Mr. Simon

This matter has been explained to the House many times by my right hon. Friend and myself. In any case, the hon. Member for Stockton-on-Tees has given notice that he proposes to raise the matter on the Adjournment, and if the hon. Gentleman will come along on that occasion I will try to relieve his mind permanently of the misconceptions and prejudices which seem to inform it at the moment.

Mr. Chetwynd

As I have not yet had your notification, Mr. Speaker, that I may raise the matter on the Adjournment, may I ask whether the Financial Secretary can tell me who comprise the appellate tribunal?

Mr. Simon

The appellate tribunal here is generally the General Commissioners of Taxation but may in certain cases be the Special Commissioners.