§ MR. THORBURN (Peebles and Selkirk)I beg to ask Mr. Chancellor of the Exchequer whether, in determining the amount of stamp duty payable under an agreement transferring a business to a limited company, it is the case that the Board of Inland Revenue sitting in London insist upon the revenue officials in Edinburgh acting upon the decisions of the English courts, although such decisions conflict with decisions of the Court of Session; and whether instructions will now be given that, in dealing with matters in Scotland, the Inland Revenue authorities will give a full and fair effect to the decisions of the Scotch courts?
§ THE CHANCELLOR OF THE EXCHEQUERThere is no such general practice on the part of the Board of Inland Revenue as is suggested in the Question. The honourable Member probably has in his mind a recent case in which a decision of the Court of Session was quoted as not being in harmony with decisions of English courts in similar cases. The Scotch adviser of the Board, however, did not consider that the decision of the Court of Session was applicable in the circumstances of the particular case under inquiry, and the Board acted on his advice. I may add that no case is known in which the Board of Inland Revenue have overruled the advice of their Scotch solicitor where a point of Scotch law was involved.