HC Deb 09 April 1940 vol 359 c481W
Major Procter

asked the Chancellor of the Exchequer what methods are adopted in assessing the Income Tax payable by the proprietors of bottle parties in respect of the profits of their establishments; and, in particular, upon the profit or commission made by them in respect of the sale of alcoholic liquor in those establishments?

Sir J. Simon

Any trading or other profits arising to persons carrying on these establishments are chargeable to Income Tax in accordance with the relevant provisions of the Income Tax Acts, and my hon. Friend may rest assured that all possible steps are taken to secure assessment of the full liability.

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