§ Mr. BRIGGSasked the Chancellor of the Exchequer if the holding of one-fourth of the capital in a private limited company is considered a substantial proprietary interest and a disqualification for any allowance in respect of increased salary in assessing for Excess Profits Duty?
Mr. CHAMBERLAINI am unable to add anything to the reply which I gave my hon. Friend on the 13th of May. Each case falls to be dealt with on its merits, having regard to the particular circumstances which govern it.