12 OCTOBER 1956, Page 20


SIR,—Mr. Guest should no' imagine that the motor-car is a business expense. Licentiates of the oldest profession are respected by tax gatherers, reputedly the second oldest and are never called upon to contribute financially to the Welfare State. In this country their activities could be charged to tax as a trade, profession or vocation. The Commissioners of Inland Revenue•seem to be spoilt for choice —or perhaps the law is reluctant to embrace these ladies.—Yours faithfully, DAVID RICHARDSON

11 Rossdale, Sutton, Surrey