HC Deb 21 March 1929 vol 226 c1880W
Colonel WOODCOCK

asked the Chancellor of the Exchequer what it would cost the Exchequer to remit Income Tax upon the profits of limited companies not distributed annually as dividends?

Mr. CHURCHILL

The Committee on National Debt and Taxation estimated that the undistributed profits of companies were £217,500,000 in the year 1923. No more recent estimate has been made, but on this basis it is clear that the cost of remitting Income Tax on these profits would not be less than £45,000,000.