§ Mr. H. WILLIAMSasked the Chancellor of the Exchequer if he is aware that many Income Tax assessments are being sent out on which no allowances or abatements are made, despite the fact that the assessors are aware that the persons assessed are entitled to such allowances; and if he will take steps to prevent a repetition of this practice?
Mr. SAMUELThe law requires that a taxpayer must make a return of total income in order to be entitled to the 1877W statutory allowances. There are every year numbers of cases of belated claims for such allowances, which necessarily involve adjustment of charges already made and notified by the various bodies of Income Tax Commissioners. If my 1878W hon. Friend has in mind any cases in which such allowances, claimed at the proper time, have not been duly granted I shall be pleased to make inquiry if he will let me have the necessary particulars.