§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether, as a means of assisting the Inland Revenue Department, and the smaller or private income tax payer, he will introduce legislation to allow taxpayers to claim the expenses of employing an accountant for their tax returns on a similar basis to that which applies to public and private companies.
§ Mr. RidleyI have noted the hon. Gentleman's suggestion. Successive Governments, following the advice given by the Royal Commission on the taxation of profits and income, have taken the view that no such deduction would be justified.