§ Mr. Thurtleasked the Chancellor of the Exchequer whether his attention has been drawn to a recent case of bankruptcy in which the bankrupt's statement of affairs shows a sum of £45,717 as owing for Income Tax and Surtax; that at the public examination it was stated that this sum had been owing since 1934; and why no steps were taken to recover the sum owing to the Exchequer in this case?
§ Sir J. Simon:In the case to which the hon. Member refers, the taxpayer had' been assessed and had paid tax year by year, and the assessments accounting for the tax referred to in the question were additional assessments covering several past years that were recently made as a result of an inquiry into the adequacy of the original assessments. The liability under these assessments was not determined till November last, and proceedings by the Inland Revenue Department for recovery of the tax due thereunder were about to be instituted at the time when the Receiving Order was made at the instance of another creditor.