§ MR. FIELD
I beg to ask Mr. Chancellor of the Exchequer whether his attention has been called to the fact that rules in force regarding the returns and collections of income tax differ in Ireland and Great Britain; and that in Ireland the Commissioners will not consider an appeal case unless previously furnished with a return, while in Great Britain the Commissioners will consider an appeal case in the absence of such return; and, if so, whether he will take steps to assimilate the practice in both countries.
§ *MR. RITCHIE
So far as I understand, the hon. Member appears to be under a misapprehension. The Special Commissioners would not under the existing practice be deterred from hearing an income tax appeal in Ireland by the fact that no return had been made by the appellant.