§ Mr. Wakehamasked the Chancellor of the Exchequer if he will grant relief to taxpayers for exceptional professional costs incurred in cases where such costs are as a result of complying with the complexities of the tax acts.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 26th January, 1977; Vol. 924, c. 650], gave the following information:
No. Successive Governments, following the line taken by the Royal Commission on the Taxation of Profits and Income, have taken the view that no such allowance would be justified.