20 AUGUST 1921, Page 24

The Income-Tax Handbook. By J. L. Ounsworth. (Collins. 2s. 6d.

net.)—This is a useful little book on a painful subject. The author is an Inland Revenue official, but he makes it clear

that he is writing unofficially. We can find no specific reference to the exemptions which Members of Parliament may claim, on the authority of the Treasury. There is a general statement that " any money-expended wholly, exclusively, and necessarily in the personal performance of the duties of an office or employ. ment is allowed as a deduction" under Schedule E. But " the expense of travelling between home and place of business is not allowed " ; no other explanation of the alleged exemption is vouchsafed. Yet if Members are to evade Income Tax on a technicality, many other people will desire to follow their example.