§ Commander Fletcherasked the Financial Secretary to the Treasury whether he is aware that, in some bankruptcy proceedings, it is disclosed that no Income Tax has been collected from the debtor until the bankruptcy proceedings actually begin; and whether he will take steps to prevent this?
§ Captain CrookshankWhere payment of Income Tax cannot otherwise be enforced against a taxpayer bankruptcy proceedings are commonly instituted by the Inland Revenue Department as the means of recovering tax. Collection cannot, of course, be enforced until tax has been assessed and any appeal disposed of. The hon. and gallant Member may rest assured that care is taken to secure assessment at the earliest possible moment.