§ MR. H. FORSTER (Kent, Sevenoaks)I beg to ask the Attorney General whether he is aware that a large number of cases have been stated and set down for hearing by the High Court of Justice (Queen's Bench Division) on questions relating to the assessment of Limited Companies for Income Tax; that some of these cases involve very considerable sums and affect the profits of these Companies for several years past; that certain of these cases were set down more than 18 months ago, and have never been allowed to reach a hearing; and that the Companies have nevertheless been compelled to pay the amounts in dispute as charged by the authorities; whether he can state the cause of such delay and the remedy for it; and whether he can state the total number of such cases?
§ * THE ATTORNEY GENERAL (Sir C. RUSSELL, Hackney, S.)The hon. Member has been misinformed as to the facts. The number of cases which have been stated and set down for hearing by the High Court of Justice (Queen's Bench Division) on questions relating to the assessment of Limited Companies for Income Tax, and which have not been decided, is two, and two only. Those two cases were set down for hearing in January last, and were heard last week, when judgment was reserved in each case.