Income Tax (Finance Bill). (Hansard, 30 June 1914)

§ Mr. HOARE
asked the Chancellor of the Exchequer what is the number of persons that it is estimated will pay Income Tax under Clause 6 of the Finance Bill; and what is the estimated amount of their payment?

§ Mr. LLOYD GEORGE
The number of persons who will be entitled to relief in respect of their unearned income under Clause 6 of the Finance Bill is estimated at some 670,000. The amount payable in respect of that income in a full year would be roughly £1,630,000.

§ Sir GODFREY BARING
asked the Chancellor of the Exchequer whether he is aware that Section 5 of the Finance Bill, by its suggested supersession of the Income Act of 1842, would inflict injustice on many traders in foreign countries at present domiciled in the United Kingdom, inasmuch that those of such traders who
are partners in a business in India, for example, which is being carried on as a limited company would have to pay Income Tax on the full amount of the income, whether the income has been or will be received in the United Kingdom or not, while those traders domiciled in the United Kingdom who are partners in a business carried on in India would only pay Income Tax on such proportion of their income as is received in or brought to the United Kingdom; and whether he will accordingly take steps to remedy this grievance?

§ Mr. LLOYD GEORGE
My right hon. Friend the Secretary of State for India has, I understand, agreed to receive a deputa- 211W tion on the effect of Section 5 of the Finance Bill, and in these circumstances I would prefer to express no opinion on the points raised in the question.

§ Mr. GODFREY LOCKER-LAMPSON
asked the Prime Minister whether he will give the names of the present special Commissioners of Income Tax, the dates of their respective appointments, their re-

Name. Date of Appointment. Scale of Pay. Present Salary. Qualifications.

£ £

C. F. Howe 6th Dec, 1907 1,200 1,200 Presiding Special Commissioner since 1911. A Barrister and formerly a Superintending Inspector of Taxes.

H. W. Page-Phillips 1st Oct., 1894 850—25—1,000 1,000 Fifteen years' practice as Solictor in family and commercial business, etc.

R. J. Martin 12th Oct., 1907 — — Solicitor to the Board of Inland Revenue, Dublin, receiving salary of £1,200 per annum. No additional remuneration for acting as Special Commissioner.

A. Craseman 6th Dec, 1907 850—25—1,000 950 Formerly Committee Clerk in the Secretaries' Office, Inland Revenue Department.

C H. Rickman 1st May, 1909 850—25—1,000 950 Formerly Superintending Inspector of Taxes.

M. B. R. Sturgis 1st July, 1910 850—25—1,000 925 Assistant Private Secretary to Chancellor of Exchequer, 1906–08. Private Secretary to First Lord of the Treasury and Prime Minister, 1908–10.

W. J. Braithwaite 1st Jan., 1913 — 1,200 A Barrister and formerly an Assistant Secretary in the Secretaries' Office, Inland Revenue Department. Secretary to the National Health Insurance Commissioners, 1st January, 1912–31st December, 1912.

The Commissioners receive no other fees or emoluments of office in addition to their salaries. They are, however, allowed travelling and subsistence expenses when on circuit.

212W
spective qualifications for the office, and the salaries they receive, and what other fees or emoluments of office they receive in addition to their salaries?

§ The PRIME MINISTER
The names of the present special Commissioners of Income Tax, the dates of their respective appointments, and the salaries they receive, are as follows:—

Name.	Date of Appointment.	Scale of Pay.	Present Salary.	Qualifications.
		£	£
C. F. Howe	6th Dec, 1907	1,200	1,200	Presiding Special Commissioner since 1911. A Barrister and formerly a Superintending Inspector of Taxes.
H. W. Page-Phillips	1st Oct., 1894	850—25—1,000	1,000	Fifteen years' practice as Solictor in family and commercial business, etc.
R. J. Martin	12th Oct., 1907	—	—	Solicitor to the Board of Inland Revenue, Dublin, receiving salary of £1,200 per annum. No additional remuneration for acting as Special Commissioner.
A. Craseman	6th Dec, 1907	850—25—1,000	950	Formerly Committee Clerk in the Secretaries' Office, Inland Revenue Department.
C H. Rickman	1st May, 1909	850—25—1,000	950	Formerly Superintending Inspector of Taxes.
M. B. R. Sturgis	1st July, 1910	850—25—1,000	925	Assistant Private Secretary to Chancellor of Exchequer, 1906–08. Private Secretary to First Lord of the Treasury and Prime Minister, 1908–10.
W. J. Braithwaite	1st Jan., 1913	—	1,200	A Barrister and formerly an Assistant Secretary in the Secretaries' Office, Inland Revenue Department. Secretary to the National Health Insurance Commissioners, 1st January, 1912–31st December, 1912.
The Commissioners receive no other fees or emoluments of office in addition to their salaries. They are, however, allowed travelling and subsistence expenses when on circuit.