§ Mr. BRIANTasked the Chancellor of the Exchequer why inspectors of taxes are requiring of small shopkeepers that their accounts for the purpose of assessing Income Tax should be prepared by a qualified accountant, which involves a considerable expense; and is he aware that the statements made by the persons concerned are not accepted, and that the assessments have been raised as much as over 50 per cent. without any evidence as to the accuracy of the increase?
Mr. CHAMBERLAINI am not aware that such requirements as are suggested in the question are being made. If, however, the hon. Member has a particular case in mind, I shall be pleased to loots into the matter if he will communicate with me. I would remind him that the Income Tax assessments in these cases are made not by the inspectors of taxes but by the various bodies of Income Tax commissioners.