§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether, in view of the communication sent to him by the hon. Member for West Ham, North, he will take steps to ensure that entertainers and business men who do not pay their income taxes for many years and then go bankrupt without paying any taxes are constrained to pay some taxes each year.
§ Mr. Patrick JenkinThe Inland Revenue use their best endeavours to collect tax which is due, and there is no discrimination in favour of any particular occupations.
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether he will give the reasons why in his forthcoming Budget he will not introduce a tax system whereby the Inland Revenue shall have powers to recover taxes from business men and entertainers who have evaded tax, and been declared bankrupt on any new earnings or income and by confiscation 106W of property and capital assets which may be obtained after the bankruptcy proceedings by these persons.
§ Mr. Patrick JenkinSuch a provision would require a fundamental change in bankruptcy law and could not in equity be confined to the Inland Revenue. Moreover legislation of this kind would be a matter for my right hon. Friend the Secretary of State for Trade and Industry.