HC Deb 29 August 1895 vol 36 cc1135-6
MR. L. P. HAYDEN

I beg to ask Mr. Chancellor of the Exchequer, why rules have not been made for trial of appeals under the Finance Act in the County Court; whether the Inland Revenue Officers have a right to decline to go into the County Court until these rules have been made, and in the meantime force administrators, no matter how poor, to pay or go into the superior Courts; and, will any steps be taken to relieve executors and administrators from being obliged to pay interest until such time as, with reasonable diligence, they could have ascertained the assets and taken out the grant?

THE CHANCELLOR OF THE EXCHEQUER (Sir M. HICKS BEACH,) Bristol, W.

Rules have been made, and are in operation, for English County Courts. No similar rules have been made—owing, as I am informed, to a misunderstanding—for Ireland. The attention of the Lord Chancellor for Ireland has been called to the matter, and he will, doubtless, forthwith take the necessary steps. Till the rules are made the Inland Revenue are, of course, equally with administrators, powerless to go before the County Courts in such cases. If information is given to me of any case in which, owing to the absence of rules, loss has been incurred by executors, I will have careful inquiry made and will see what can be done in the matter. I have already directed inquiry to be made into the case sent to me privately by the hon. Member. The third part of the question raises a different point. Under Section 6, Subsection (6), of the Finance Act, 1894, interest is payable on the duty from the date of death. I do not think, as at present advised, that there is any occasion to alter the law in this respect.

M. GIBSON BOWLES

Does the right hon. Gentleman say that the Inland Revenue officers are powerless until rules are made? Is there any reason why the appellants are powerless?

THE CHANCELLOR OF THE EXCHEQUER

I can only refer my hon. Friend to my answer to the question.

MR. HAYDEN

Will the right hon. Gentleman say that no proceedings shall be taken till the rules are made?

THE CHANCELLOR OF THE EXCHEQUER

I will take care that no injury is suffered by the public in this matter owing to the absence of rules.