Will my hon. and learned Friend confirm that changes in taxation which are necessary on social grounds will not be held up on the plea of administrative difficulty?
That is rather a wide proposition. Administrative factors are often very important in deciding what alterations one can make to the tax position, but I assure my hon. Friend that social considerations are very much taken into account when considering taxation proposals.
Would not the hon. and learned Gentleman agree that it is desirable that all forms of taxation should be operated by the fiscal departments, and as we had a most serious departure from this last year with regard to the Selective Employment Tax, can he say when the normal Department will regain control of this tax?