§ Mr. Wigleyasked the Chancellor of the Exchequer if he will take steps to ensure that the ownership of second homes, chalets and caravans are subject to a statutory declaration on income tax returns.
§ Mr. MooreThe purpose of the tax return form is to enable taxpayers to give information which may be necessary for tax purposes. In particular, details of any income from letting real property of caravans have to be shown as have details of acquisitions of real property and, in some cases, caravans. It would not be proper however to require taxpayers to include in their tax returns information which was not needed for tax purposes.