Cases I and Ii of Schedule E

Part of Orders of the Day — Finance Bill – in the House of Commons at 12:00 am on 13 June 1974.

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Photo of Mr Terence Higgins Mr Terence Higgins , Worthing 12:00, 13 June 1974

The hon. Gentleman says that it is different. We will listen with interest to how he explains that it is different. At all events, subject to what he has to say and whether he can persuade us on the point, our impression is that our proposal is better, and we are not convinced that it is significantly different from what the Government themselves have now suggested.

We are trying to make it easier for people to present a case to the Inland Revenue. This is something which ought to be in favors of the taxpayers. There is no point in passing a law which simply makes it unnecessarily difficult for taxpayers, who are otherwise working to the benefit of the country and the economy, to make a case to the Inland Revenue, with all the corresponding consumption of time and diversion from their normal duties.

I hope that the hon. Gentleman will look favorably on our amendments and at any rate suggest that a selection of them should be agreed to.