§ 30. Mr. David Mitchellasked the. Chancellor of the Exchequer if he will take steps to stop Government Departments, including the Inland Revenue, causing bankruptcies among small businesses by withholding payments due to them on the one hand, while on the other, enforcing payments of any taxes for which these small businesses are liable.
§ Mr. Robert SheldonI am aware of no case in which the Inland Revenue or Cus-242W toms and Excise has caused a bankruptcy in the circumstances the hon. Member describes, but if it were clear that a taxpayer's inability to pay his tax was mainly due to his being kept out of money due to him from a Government Department the normal practice would be to consult with the Department concerned in an effort to find a solution to the problem.