§ Mr. AMERYasked the Chancellor of the Exchequer whether a taxpayer who inadvertently or through ignorance states in a return of his income that such income is over £5,000, and subsequently finds he has made a mistake, is nevertheless compelled to pay Super-tax on the amount declared; and, if so, whether he will consider the question of removing this grievance?
§ Mr. LLOYD GEORGEIf, in returning his statutory income for Super-tax purposes, an individual has made a mistake and communicates the fact within a reasonable limit of time to the Special Commissioners, no objection is offered to the proper amendment being made. The Special Commissioners are, however, unable to have regard to any estimate of income other than that calculated in accordance with the provisions of Section 66 (2) of the Finance (1909–10) Act, 1910, and I do not think it would be advisable to depart in thin respect from the present scheme of the Super-tax.