HC Deb 15 March 1922 vol 151 cc2213-4W
Lieut.-Colonel JAMES

asked the Chancellor of the Exchequer whether, in view of the decision to exempt from Income Tax assessment the proceeds of a public subscription or a collection made at a benefit match for a player, he will extend this same abatement to collections made in churches for the clergy?


The question whether the proceeds of a collection made in church for a clergyman are liable to Income Tax in the hands of the recipient depends upon the facts of the particular case. If my hon. and gallant Friend has in mind the collection which is known as Easter Offerings, I would refer him to the reply given to the hon. Member for the Acton Division (Sir H. Brittain) on the 7th instant, a copy of which I am forwarding to him, and to the judgment of the House of Lords delivered in 1908 in the case of Cooper against Blakiston, when the law on this subject was denned.

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