SIMPLIFICATION OF INCOME TAX AND SUPER-TAX FORMS. Presented to Parliament by LONDON: PRINTED & PUBLISHED BY HIS MAJESTY'S STATIONERY OFFICE To be purchased through any Bookseller or directly from H.M. STATIONERY OFFICE at the following addresses: Imperial House, Kingsway, London, W.C.2, and 28 Abingdon Street, London, S.W.1; York Street, Manchester; 1 St. Andrew's Crescent, Cardiff; or 120 George Street, Edinburgh. 1924 Price 18. Od. net. Cmd. 2019 REPORT OF THE DEPARTMENTAL COMMITTEE ON THE SIMPLIFICATION OF INCOME TAX AND Members of the Committee : The Hon. Mr. JUSTICE ROWLATT (Chairman). Mr. H. B. LEES-SMITH, M.P. Sir WILLIAM MCLINTOCK, K.B.E., C.V.O. Secretaries: Mr. M. B. CLAYSON. Mr. JOHN LAKE. Terms of Reference: "To consider any simplifications which may be practicable under existing law in the return forms, claim forms, and notices of assessment issued in connection with income tax and supertax, and to make recommendations in regard thereto. The estimated cost of printing and publishing this Report is £30 7s. 6d. No other additional expenditure has been incurred. TABLE OF CONTENTS. Paragraph The conditions governing the preparation, etc., of the forms ... Schedule B forms-Occupation of lands Schedule D return form (No. 11)-Trades, etc. REPORT. TO THE RIGHT HONOURABLE THE CHANCELLOR OF THE EXCHEQUER. 1. We, the Committee appointed "to consider any simplifications that may be practicable under existing law in the return forms, claim forms, and notices of assessment issued in connection with Income Tax and Super-Tax; and to make recommendations in regard thereto "have the honour to report as follows: 2. We have met on ten occasions. Before commencing our sittings we issued a public appeal for suggestions, and specially invited ten organisations to assist us. We received written memoranda from the Board of Inland Revenue, who are responsible in law for prescribing the forms, from six of the ten organisations referred to, from five other organisations which proffered their assistance, and from a number of individuals. Oral evidence was given on behalf of the Board by Sir Edward Harrison (the Chief Inspector of Stamps and Taxes), by representatives of eight organisations, and by one individual, namely Mr. W. H. Behrens, a solicitor in the City of London. The organisations from which we have received evidence are, in our opinion, representative of the tax-paying public and of their professional advisers. To all these bodies and persons we tender our thanks for their assistance. 3. We received an important memorandum from the London County Council. As, however, the suggestions it contained were directed rather to secure fuller information from property owners liable to assessment than to simplify forms we did not consider it within our province to discuss them. We understand, however, that the memorandum will receive the consideration of the Inland Revenue Department when the relevant forms are next revised. 4. We have had the advantage of perusing the Report of the recent Royal Commission on the Income Tax. On many points we feel that after a fresh and independent investigation we merely re-echo their conclusions. 5. We append copies of the letters and memoranda we have received and a list of the names of those who have appeared before us. (*Appendix I.) We have not preserved a shorthand record of our proceedings, for it did not seem to us that we could most usefully achieve our object by a very formal examination of the witnesses, and we proceeded to reach our conclusions by a more or less informal discussion between ourselves and with the witnesses. 6. We may say at once that we are unable to recommend any far-reaching or fundamental re-casting of the forms. It is perhaps [The list of witnesses, etc., is printed on page 22. The letters and memoranda are not reproduced.] |