§ Sir A. HOLBROOKasked the Chancellor of the Exchequer if his attention has been tailed to the complaint of Mr. Justice Rowlatt of the unintelligible nature of Income Tax forms as now issued; and whether he will consider some method of simplif cation of these forms?
§ Mr. CHURCHILLI think my hon. and gallant Friend will find that the complaints to which he refers relate to Income Tax Acts, not Income Tax forms, and I may remind him that I have already appointed a Committee to draft a Bill to codify the law relating to Income Tax, with the special aim of making the law as intelligible to the taxpayer as the nature of the legislation admits. As regards Income Tax forms, the general question of their simplification was the subject of exhaustive inquiry by a Departmental Committee, under the chairmanship of Mr. Justice Rowlatt, which reported in July, 1923.