HC Deb 08 June 1939 vol 348 c609W
Mr. Hall-Caine

asked the Financial Secretary to the Treasury what arrangements are made by the Inland Revenue authorities to permit persons such as actors, who may earn a substantial sum in one financial year and very little in others, to pay Income Tax on their average earnings over a number of years?

Captain Crookshank

The profits of all trades, professions, vocations and employments are chargeable to Income Tax on the general basis of the preceding year, and there is no provision permitting tax to be accepted on the basis of average earnings over a number of years.