HC Deb 07 July 1908 vol 191 cc1464-5
MR. BOTTOMLEY (Hackney, S.)

I beg to ask Mr. Chancellor of the Exchequer whether it is the practice for the Commissioners of income-tax to charge income-tax upon the profits of bookmakers and other betting men; and, if so, whether, having regard to the declared policy of His Majesty's Government not to raise any revenue from such sources, he will take the necessary steps, by regulation or otherwise, to exclude such incomes from the purview of the Commissioners in future.


It was decided by the Courts in the case of Partridge v. Mallandaine (L.R. 18, Q.B.D., 276) that "a person who attends races and systematically bets" is liable to assessment to income-tax in respect of the profits he derives there from; and this decision is acted upon in practice by District Commissioners of Taxes. I do not propose to introduce legislation with the object of withdrawing these profits from assessment to income-tax.

MR. CLYNES (Manchester, N.E.)

Has the right hon. Gentleman information which shows that bookmakers and other betting men accurately divulge the extent of their profits?


I am not sure whether they would not be the exception.


Are there any other betting men who make profits besides bookmakers?