HC Deb 17 December 1908 vol 198 cc2098-9
MR. HARMOOD-BANNER

To ask Mr. Chancellor of the Exchequer if he will state under what powers the surveyors of taxes and Income-Tax Commissioners are authorised to insist on retaining balance sheets and accounts in addition to requiring the production, as explained in the reply of 28th February, 1907.

(Answered by Mr. Lloyd-George.) In the event of an appeal to the District Commissioners of Taxes, all statements of accounts, balance sheets, etc., delivered in answer to their precept in the course of the prosecution of such appeal become, with the returns and other papers relating to income-tax, the property of the Commissioners.