§ Mr. PERKINSasked the Chancellor of the Exchequer whether it is the practice of surveyors of taxes to demand the production of trading and profit and loss accounts for three years when notice of appeal against an assessment under Schedule D has been given; and, if so, under what authority they do so?
§ Mr. LLOYD GEORGEIt is not the practice of surveyors of taxes to demand accounts when notice of appeal has been given against an Income Tax assessment1730W under Schedule D. The general or special Commissioners are, however, empowered by Section 120 of the Act 5 and 6 Vic., c. 35 to call for accounts when notice of appeal has been received, and notice of their requirements is usually conveyed to the appellants either by a note on the Notice of Charge or by a particular precept. Any action by a surveyor of taxes in calling for accounts in connection with an appeal would be by way of reminder of the requirements of the Commissioners as expressed in one or other of the above forms.