17 SEPTEMBER 1954, Page 14

EXPENSES AND EXTRAVAGANCE SIR,—It is a disappointment that so distin-

guished a contributor as John Betjcman should stoop to the cheap journalistic level regarding expense account society. There arc black sheep in all communities, and on this question of expenses, from all accounts the journalistic profession is no freer from abuse than others.

The point, however, I would particularly like to make, is that as long as business profits arc taxed at a very high level, so long will extravagance, particularly on enter- tainment, persist, with the regrettable results that your contributor unfortunately high- lights. There is a strong case for an overall reduction in the taxation of business profits, 'coupled with complete exemption of enter- tainment expenditure being treated as a charge against profits.

It is hoped that the Royal Commission on Taxation now sitting, may be able to recommend a change of this sort.—Yours faithfully,

E. C. DEANESLY

19 Fitz Roy Avenue, Harborne, Birmingham, 17