HC Deb 16 December 1983 vol 50 cc1295-6 9.35 am
Mr. Robin Maxwell-Hyslop (Tiverton)

I rise to present a petition: To the honourable the Commons of the United Kingdom of Great Britain and Northern Ireland in Parliament Assembled: The humble Petition of Anthony John Miller, of Daisymouth House, Exeter Road, Ottery St. Mary, in the County of Devon, national Chairman of the Taxation Committee of the National Federation of Self-Employed and Small Businesses Limited, sheweth: That whereas in a letter dated 5th May 1983 to Norman Miscampbell, Esq., MP, the then Financial Secretary to the Treasury, the right hon. Nicholas Ridley MP, stated inter alia that Section 29 of the Taxes Management Act 1970 requires the Inspector to make an estimate to the best of his judgment where the taxpayer has not made a return of his income, or the Inspector is dissatisfied with the Return. The Inspector is expected to exercise his judgment honestly and to do so by reference to any relevant material which might be available. This would include for example the evidence of past returns and profits, as well as his knowledge of profit trends and changes in prices and the cost of living"; And whereas the practical effect is that some taxpayers, could be forced knowingly to send in false income tax Returns showing falsely inflated takings and profits because the Inspector refuses to accept an honest, accurate and true Income Tax Return, which refusal on the part of the Inspector involves the taxpayer in greater professional charges anent the consequent appeal than the extra tax payable from the inflated Return which is acceptable to the Inspector, or for the same reason with the connivance of the Inspector agrees to accept an additional liability to tax known to be false; Therefore your Petitioner humbly prays this honourable House to take the premises into consideration, and to do therein as to this honourable House shall seem meet.

To lie upon the Table.