Results 181–200 of 833 for speaker:Sir Isaac Pitman

Oral Answers to Questions — National Finance: Purchase Tax (29 Apr 1948)

Sir Isaac Pitman: asked the Chancellor of the Exchequer what is the cost in a full year of exempting stationery from Purchase Tax.

Oral Answers to Questions — National Finance: Purchase Tax (29 Apr 1948)

Sir Isaac Pitman: asked the Chancellor of the Exchequer what is the net annual cost of exempting stationery from Purchase Tax after deducting the increase in expenditure by central and local government due to the Purchase Tax on station cry so purchased and after deducting the decrease in revenue from Income Tax, Surtax and Profits Tax due to the Purchase Tax on stationery being chargeable against profits...

Oral Answers to Questions — National Finance: Purchase Tax (29 Apr 1948)

Sir Isaac Pitman: Is the Financial Secretary aware that 96 per cent. of such stationery, by volume and by value, is sold to Government, or quasi-Government, bodies, and to firms who are bearing taxes of that nature, and the working out of an estimate is not particularly difficult?

Oral Answers to Questions — National Finance: Purchase Tax (29 Apr 1948)

Sir Isaac Pitman: asked the Chancellor of the Exchequer what is the total cost to the nation in a full year for collecting Purchase Tax on stationery, not only to His Majesty's Customs and Excise, but also to the manufacturers and suppliers of stationery who collect and pay it.

National Health (Dental Services) (3 May 1948)

Sir Isaac Pitman: Is not the hon. Gentleman making a muddle between treatment and diagnosis? I can conceive radiological treatment or a case of deep X-ray therapy over a long period costing more than two guineas being "treatment." I understand "treatment" in that sense of the word. Would the hon. Gentleman direct his attention to my hon. Friend's question with regard to diagnosis and not "treatment"?

Foreign Affairs (Western Union) (5 May 1948)

Sir Isaac Pitman: I think that, clearly, in our minds at the present time must be a distinction between union in one sense of the word and union in the other sense. It seems to me clear that the first sense is the union in which we have recently fought wars in the very closest association with our Allies. The other type of union is that between England and Scotland, which is long and indissoluble. The first,...

Orders of the Day — FINANCE (No. 2) BILL: New Clause. — (Limitation of liability of trustees.) (21 Jun 1948)

Sir Isaac Pitman: I am grateful for this new Clause so far as I understand it, but I do not understand whether or not it includes—and I mentioned a case recently in the Committee stage—a trust in which there may be literally no capital whatever. That might not be through the fault, or lack of fault, of the trustees. It might be the last year of copyrights under the will of an author who leaves his...

Orders of the Day — FINANCE (No. 2) BILL: New Clause. — (Limitation of liability of trustees.) (21 Jun 1948)

Sir Isaac Pitman: On a point of Order. I inquired at the Table, and I understood that the Amendment was not being called but that it would be in Order to discuss the matter on this new Clause. I hope I have not been guilty of raising a point which is out of Order, and I should have thought that, if I was in Order in raising it, the Solicitor-General would be in Order in replying and that I would also be in...

Orders of the Day — FINANCE (No. 2) BILL: New Clause. — (Limitation of liability of trustees.) (21 Jun 1948)

Sir Isaac Pitman: Would the right hon. and learned Gentleman give way to me? What we have been arguing is the case of four people, each with £200 a year, who are to be taxed, regardless of the fact that they will be relatively poor. This is not a case of people with big capital or big incomes; but of four children who have not got either big income or big capital investment.

Orders of the Day — FINANCE (No. 2) BILL: New Clause. — (Limitation of liability of trustees.) (21 Jun 1948)

Sir Isaac Pitman: The Solicitor-General has still not seen the point. These are provisions to equalise the burden of payment amongst people who have to pay. We raise the point that these people ought not to be paying at all.

Orders of the Day — FINANCE (No. 2) BILL: New Clause. — (Limitation of liability of trustees.) (21 Jun 1948)

Sir Isaac Pitman: I should like to press the Solicitor-General for an answer to the question where the point I made is to be met if it is not to be met in this new Clause. To a certain extent I think he did not give complete attention to the point, because it was in his mind that the Amendment standing in my name and that of my hon. Friend the Member for Devizes (Mr. Hollis)—in line 8, after "reimbursement"...

Orders of the Day — FINANCE (No. 2) BILL: New Clause. — (Limitation of liability of trustees.) (21 Jun 1948)

Sir Isaac Pitman: The Solicitor-General has to some extent misinterpreted me. The point applies equally to the residuary legatee, which may be a charity. The tax falls not on the person who enjoys the big income and theoretically has the enjoyment of the capital, but on the residuary legatees. I might just as well have chosen a figure of £5,000. This is a question of principle, and the Solicitor-General...

Orders of the Day — FINANCE (No. 2) BILL: New Clause. — (Relief where capital subject to death duties.) (21 Jun 1948)

Sir Isaac Pitman: While welcoming this new Clause, we regret that it is so limited. To a certain extent the Solicitor-General has misled the House in assuming that all trusts must pay out the whole of their income. In most cases it is a discretionary figure which is paid out and may bear no relation whatever to the income of the year in question. If he is prepared to meet an anomaly in the special type of case...

Orders of the Day — FINANCE (No. 2) BILL: New Clause. — (Development Charges.) (21 Jun 1948)

Sir Isaac Pitman: I beg to second the Motion.

Orders of the Day — FINANCE (No. 2) BILL: New Clause. — (Superannuation Funds.) (21 Jun 1948)

Sir Isaac Pitman: I beg to second the Motion.

Orders of the Day — FINANCE (No. 2) BILL: New Clause. — (Exemption from Profits Tax for certain professions.) (21 Jun 1948)

Sir Isaac Pitman: I should like to support the Motion. I think that hon. Members will remember how in a previous Budget Debate we tried to get an exemption for small partners from Surtax on their undistributed profits. It was made clear that the difficulties in that situation were confined, because of stock and other matters, to traders, but that they would not arise in the case of professional men. I would,...

Orders of the Day — FINANCE (No. 2) BILL: Clause 16. — (Relief for rural entertainments.) (21 Jun 1948)

Sir Isaac Pitman: I do not think the right hon. Gentleman is now dealing with the right Amendment.

Orders of the Day — FINANCE (No. 2) BILL: Clause 24. — (Charge of income tax for 1948–49.) (22 Jun 1948)

Sir Isaac Pitman: I beg to second the Amendment.


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