Lieut.-Colonel Guestasked the Chancellor of the Exchequer whether he is aware that suppliers, on whom fall the responsibility of charging the Purchase Tax at the initial or wholesale stage, suddenly find that altered decisions are made by the customs authorities without notification to the trade concerned; and will he institute some system whereby suppliers will not be called upon for Purchase Tax on goods which have been sold by them before they become aware of these altered decisions?
§ Sir K. Wood:Decisions regarding liability to Purchase Tax are notified to trade associations, the trade Press and other interested bodies at the earliest possible opportunity, and I think my hon. and gallant Friend will find that some latitude is allowed in applying these decisions, in cases where the firm concerned has had no reasonable opportunity of ascertaining the position.