§ 34. Mr. A. Royleasked the Chancellor of the Exchequer if comprehensive instructions have been issued to district inspectors of taxes from Somerset House, regarding the Finance Act, 1965, enabling them to give authoritative advice to tax payers on difficult tax questions.
§ Mr. MacDermotInspectors of taxes have had detailed instructions on the main aspects of the Corporation Tax and more will follow soon. They have also received memoranda on various aspects of the Capital Gains Tax and comprehensive instructions will be issued next month.
§ Mr. RoyleWould the Financial Secretary tell the House why there has been this long delay in the issue of comprehensive instructions? It is more than nine months since the last Budget. Is the hon. and learned Gentleman aware that the situation has caused difficulty for inspectors and delay for business men who are trying to plan ahead?
§ Mr. MacDermotNo, Sir. There has been no delay. This major task has been conducted as a matter of urgency. Inspectors have received detailed instructions about the various aspects of the new work when they needed them, and I understand that inspectors have generally been able to answer all the queries raised by taxpayers.