§ 87. Mr. Haleasked the Attorney-General what is the procedure for the appointment of commissioners of Income Tax; and what precautions are taken to ensure that the commissioners are representative of all classes of the community.
The Attorney-GeneralI assume that the Question refers to the appointment of General Commissioners of Income Tax. Since 1st January, 1960, the authority to appoint General Commissioners of Income Tax has been vested in my noble Friend the Lord Chancellor, though in a few Divisions appointments may also be made by the magistrates for the area. To assist him in discharging this duty my noble Friend has set up Advisory Committees throughout the country, similar to those which advise him on the selection of candidates for appointment as Justices of the Peace. When appointing General Commissioners, my noble Friend's primary concern is to find persons of integrity, discretion and impartiality who also have some experience of the manner in which the Income Tax operates and the way in which it can affect the taxpayer. Subject to these overriding considerations, he bears in mind the desirability of including among the General Commissioners persons from different sections of the taxpaying community.
§ 88. Mr. Haleasked the Attorney-Genera] whether he is satisfied that the 62W present list of commissioners of Income Tax for the county borough of Oldham is fair and representative of all classes of taxpayers within the county borough; and if he will make a statement.
The Attorney-GeneralAll the General Commissioners of Income Tax who serve in the Oldham area have held office since before January, 1960, when my noble Friend the Lord Chancellor became responsible for their appointment and, as no vacancy has occurred since that time, he has not had occasion to consider the composition of this tribunal. My noble Friend is satisfied that all the present General Commissioners are well qualified for the work and that they discharge their duties competently and fairly.