§ Mr. T. WILLIAMSasked the Chancellor of the Exchequer whether, seeing that any taxpayer under Schedules A and B has an unrestricted right of choice of his agent, and that a taxpayer under Schedule D has his choice restricted to one of three professional classes, he will state why the disparity between two sections of taxpayers exists?
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Mr. GUINNESSNormally Income Tax appeals under Schedules A and B involve merely the determination of the annual value of the property on a rack rental basis. Appeals under Schedule D on the other hand frequently involve difficult questions of law and accountancy In these circumstances I see no reason for an alteration of the present position under which, while the Commissioners in Schedule A and Schedule B cases are obliged to hear any agent, in Schedule D cases they are required to hear only barristers, solicitors or members of an incorporated society of accountants. I would add that the question whether the Commissioners should hear other agents in Schedule D appeals is a matter which is left, and in my view rightly left, to their discretion.