The hon. Member has had a long correspondence with my right hon. Friend the Financial Secretary to the Treasury on the subject, and I have looked at the letters exchanged. I believe, in the latter part of last year. My right hon. Friend did his best to make it clear why the Treasury feels that there is no hardship in our view In concluding a letter dated 25th August, he said: The taxpayer had the benefit of the cancellation of part of the tax charged in the period 1943–44 to bring him up to date with his tax payments, and if as a result of this he paid tax on the receipt basis instead of the earnings basis there could be no hard ship of ground for complaint.