§ Colonel Medlicott
asked the Chancellor of the Exchequer whether he is aware of the refusal of an Excess Profit Tax allowance to Mr. A. C. S. Holden of Beech Farm, Neatishead, Norfolk, who is now a prisoner of war in Germany, on the ground that he never actually ran this farm before the outbreak of war; that Mr. Holden being a Territorial officer was called up 1236W before he could take possession though in his absence his farm has been worked by a late partner in another concern and by a neighbour; and whether, to avoid the penalisation of patriotism in a case of this kind, he will introduce amending legislation in his next Finance Bill?
§ Sir J. Anderson
I regret that I cannot, by way of Question and answer, enter into a discussion of the affairs of individual taxpayers, as the determination of liability in individual cases is a matter for the assessing and appeal authorities. I may, however, say that where an individual before joining the Armed Forces qualified for the personal standard which is allowed for Excess Profits Tax purposes where a proprietor works full time in the business for more than half of the chargeable accounting period, it is the practice to regard him as continuing to qualify for that standard although he is no longer able to work full time in the business. It would appear, however, that in the case which my hon. Friend has in mind, this treatment could not be regarded as appropriate as the individual concerned did not work at any time in the farm business.