HC Deb 28 July 1936 vol 315 cc1326-7W

asked the Chancellor of the Exchequer whether the Government's adhesion to the principle of collective means assessment, as applied to unemployment allowances, will be logically applied in future Budgets by a provision for pooling household incomes for Income Tax and Super-tax assessment?


The hon. Member must not expect my right hon. Friend to anticipate proposals for future Budgets. I would remind him that the incomes of husband and wife are already aggregated for purposes of assessment to Income Tax and Surtax and that this year's Finance Act provides that in certain cases the income of minor children which has been derived from a parent is to be charged as the parent's income. I would point out, however, that the pooling for taxation purposes of the incomes of all members of the family would lead to an increase in the taxation payable, especially in the case of a working-class household the earners in which are taxed separately with the benefit of individual personal allowances.


asked the Financial Secretary to the Treasury whether it is with the knowledge and approval of His Majesty's Government that inspectors of taxes are demanding from mortgagees and their tenants the payment of Income Tax accrued due from mortgagors subsequent in date to the securities held by the mortgagees, such demands being accompanied by the threat to serve notice on the tenants requiring them to pay the rents due and accruing due from them to the inspectors; and whether he will take steps to abate the injustice to mortgagees resulting from such proceeding?


I am not aware that the procedure for the collection of tax in the type of case to which my hon. Friend refers gives rise to any injustice; but if he will furnish me with the details of any particular case in which he considers that injustice has been done, I will cause inquiries to be made into the matter.