§ H. Mr. Warbey
asked the Chancellor of the Exchequer what recent instructions have been issued to district tax inspectors to reassess the Income Tax liability of persons claiming expenses reliefs, going back up to 20 years, with a view to collecting tax due on expenditure not wholly, exclusively and necessarily incurred in the performance of business or professional duties.
§ Mr. Warbey
If the Inland Revenue is concerned about collecting not a few £s and shillings but thousands of £s of tax which ought to be paid on undisclosed and unexamined expenses, could not the right hon. Gentleman put the Inland Revenue staffs to investigating the details of expense accounts instead of following the present practice of agreeing a round figure without detailed examination?
§ Mr. Boyd-Carpenter
This matter has been discussed at great length in the course, among other things, of various Finance Bills. Here again, what the Inland Revenue is doing is to carry out the law as laid down by Parliament.