§ 75. Sir H. Butcherasked the Chancellor of the Exchequer whether his attention has been drawn to the strictures passed by Mr. Justice Wynn-Parry when delivering judgment in the cases of Nagley v. Spilsbury, Inspector of Taxes, and Evans, Inspector of Taxes, v. Richardson; and whether he now proposes to amend the provisions of Schedule E of the Income Tax law to avoid the hardships to which attention has been drawn.
§ Mr. PowellI have seen a report of these cases, which mentions some observations about the Schedule E expenses rule, but I cannot anticipate the outcome of my right hon. Friend's consideration of that Rule.
§ 76. Sir H. Butcherasked the Chancellor of the Exchequer whether, following the decision in the Chancery Division of the High Court in the cases Nagley v. Spilsbury and Evans v. Richardson, payments to civil servants in respect of subsistence allowance whilst on detached duty will be charged to Income Tax under Schedule E without allowances for expenses.
§ Mr. PowellNo. Different considerations apply. The tax factor has been taken into account in determining the amount of the liable allowances.