An Unnecessary Evil
From one angle and another an unkind light is shining on the zealous employees of the Inland Revenue. In the West End Mr. Arthur Macrae's new comedy presents them as pariahs, and when one of them gives up his job there is rejoic- ing of the sort which used to be reserved for reformed sinners. In the Manchester Guardian a former officer of the Inland Revenue has, so to speak, bitten the hand that used to feed him. " The sure touch which used to be characteristic of Her Majesty's Inspectors of Taxes," he complains, " has been replaced by the fumblings of their underlings "; and he ends with the question—" Is it really necessary to treat every busi- ness man as if he were almost a criminal ? " A deputation of seven from the Institute of Directors has been before the Royal Commission on Taxation of Profits and Income with some strange stories about the fanaticism of income tax inspectors. One of them, who had spent 152 nights away from home on business last year, was allowed to claim expenses on a basis of only ten shillings a night. They all agreed that the inspectors' instructions were apparently " to whittle down the amounts claimed on. various pretexts and to make the procedure as difficult and unpleasant for the claimant as possible," This drive against expenses was begun by Sir Stafford Cripps in 1948; towards the end of last year it was supercharged; and now it is careering wildly through every sort of absurdity. It is not only wealthy directors who are coming under scrutiny, but many more humble people who in the course of their business are obliged to spend money on travel and accommodation and entertainment. The order of the day seems to include an attitude of hostility. It is very natural that the president of the Inland Revenue Staff Federation should speak of a " quite unjustified reflection upon the depart- ment concerning directors' expenses," but the fact is that the new unpleasantness is serving only to clog the wheels. Mr. Butler is no doubt aware of it.
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