Does the hon. and learned Gentleman realise that the Government have made the Income Tax laws so complicated that very few taxpayers are now able to make a return of Income Tax without the assistance of an accountant? That being so, is this not really an expense which is pertinent to the income being returned?
Is it not a fact that taxpayers who are in business are allowed to set off the expenses which they incur in preparing their tax returns? Would not there be a saving of time and expense to the Exchequer if this concession were allowed to all taxpayers?
In the case of business and professional men, it is only because it would not be practicable to divide an inclusive accountant's fee into the part relating to the preparation of the accounts and the part that would not be deductible because it related to personal income that this exception is made.