§ Sir Gilbert Longden
asked the Chancellor of the Exchequer if he will make provision for costs incurred by taxpayers in seeking professional advice concerning their tax returns to be an allowable deduction for the purposes of calculating income tax.
§ Mr. Nott
I have noted my hon. Friend's suggestion. But I should point out that successive Governments—following the line of argument advanced by the Royal Commission on the Taxation of Profits and Income, which examined the merits of the matter carefully—have taken the view that no such allowance would be justified.