HC Deb 21 February 1916 vol 80 cc437-8W

also asked the Chancellor of the Exchequer whether his attention has been called to the dictum of the Master of the Rolls in Brooks v, Commissioners of Inland Revenue, to the effect that the time has come when all the Income Tax Acts, beginning in 1842 and ending in 1910, ought to be consolidated so that it might be reasonably possible for the subject to ascertain the nature and extent of his liability; and whether he can take steps to bring about this result?


A first draft of a Consolidation bill, upon which the Solicitor of Inland Revenue has been engaged, is approaching completion. The commissioners of Inland Revenue propose, as a preliminary step, to arrange for a departmental examination of the draft by their Income Tax officials in co-operation with their Solicitor. But, as my hon. Friend will appreciate, the pressure at the present time upon the Income Tax administration is very severe.