HC Deb 17 January 1967 vol 739 c6W
37. Mr. Costain

asked the Chancellor of the Exchequer whether he is aware of recent judicial strictures on the condition of the country's tax laws; and whether he will initiate studies towards the simplifiation of these laws.

Mr. Callaghan

There is constant study of the way in which the tax code can be simplified, but the nature of the subject often does not permit of this.