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Changes In Taxation

Volume 463: debated on Wednesday 6 April 1949

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I turn now to the changes in taxation which I propose.

Perhaps, I had better deal first with a number of minor changes. Most of them are what I may refer to as "tidying up" proposals, that is, measures which will tidy up and simplify taxation, without any substantial change in yield. I should have liked to be able to tackle the Income Tax Acts, but that is too large a task for the moment. I hope, however, we may get ahead towards their consolidation, which must be the first step in their reform and simplification.