§ MR. LOWE (Birmingham, Edgbaston)
To ask Mr. Chancellor of the Exchequer whether his attention has been called to the case of a Birmingham firm of manufacturers who have been refused the right of appeal against an assessment to income tax by the local commissioners, on the ground that these manufacturers had not made a formal return of profits; and, seeing that they had verbally communicated to the Inland Revenue officials the fact that they had made a loss instead of any profits for several years past, will he state why the customary appeal was not allowed in this case; and whether he proposes to take any steps in the matter.
(Answered by Sir Michael Hicks Beach.) The attention of the Board of Inland Revenue has been called to this case, and they are in communication with the local commissioners in regard to it. Owing, however, to the local commissioners having dispersed for the summer, a conference on the subject that it is proposed to hold cannot take place until September.