§ Colonel Baldwin-Webbasked the Chancellor of the Exchequer whether he is aware that, in consequence of the case of Spilsbury v. Spofforth, the inspectors of taxes are asking those men who are under an obligation to pay alimony where the amount is free of tax to pay the duty at the full standard rate in force, even although the combined income of the husband and his former wife are both exempt from income tax or chargeable at the lower rate; that the tax has to be 456W collected from the man and subsequently repaid to the former wife; and whether he will give further instructions to the revenue officers that this practice should cease?
§ Sir J. Simon:The legal position, following the decision in the case mentioned, is as stated by my hon. and gallant Friend. The questions involved are complicated and technical, and if my hon. and gallant Friend will let me have particulars of any case that he has in mind, I will have inquiries made and communicate further with him.