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Income Tax

Volume 462: debated on Tuesday 1 March 1949

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asked the Chancellor of the Exchequer if he is aware that it is easy for dentists to treat casual patients and to be paid in cash which is not returned to the Inland Revenue authorities; if he will have this matter investigated; and what steps does he propose to take to put a stop to the practice.

Cash transactions are, of course, common in many businesses and professions and the Inland Revenue authorities are fully alive to the possibilities of tax evasion, but I hope the hon. Member is not suggesting that it is the practice of dentists to omit cash receipts from their Income Tax returns.


asked the Chancellor of the Exchequer whether he will allow men or women who were, through no falt of their own, under-charged for Income Tax while they were in the Services to pay back all or part of the moneys owed to the Exchequer out of their postwar credits.

Under a special arrangement, which was announced by my predecessor to the House on 29th October, 1946, arrears of tax outstanding at the end of the year 1945–46 in P.A.Y.E. cases are set off against the postwar credit for that year. This arrangement which was necessitated by the pressure of work in tax offices, applied to that particular year only and I am afraid I could not extend it.