§ Mr. Brookeasked the Chancellor of the Exchequer how much of the Income Tax fell on individual taxpayers and how much on the undistributed profits of companies, in each of the last 15 years?
§ Sir K. WoodI regret that this information is not available as the annual statistics relating to Income Tax assessments do not distinguish the amount of undistributed profits of companies. I would, however, refer my hon. Friend to the answer, given on 23rd July last to the hon. Member for Walton (Mr. Purbrick) [OFFICIAL REPORT, Vol. 382, cols. 200–202] when estimates were given of the tax payable on personal and non-personal incomes (mainly companies reserves) for the years 1938–39 and 1941–42.