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Taxation Appeals (Accountants)

Volume 388: debated on Thursday 1 April 1943

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asked the Chancellor of the Exchequer whether he is aware of the activities of the Anglo Union of Accountants, Auditors and Secretaries, Limited, by Guarantee; that the membership diplomas issued by this body are not regarded as of any value in professional circles; and whether he will take steps to restrict the activities of organisations of this kind?

I understand that the Question relates to taxation procedure. I would refer my hon. Friend to the provisions of Section 137 (3) of the Income Tax Act, 1918, from which he will see that any member of an incorporated body of accountants is entitled to be heard by Appeal Commissioners, and I do not feel that any amendment of these provisions Would be justified by reference to the activities of any particular body.