§ Mr. GIBSON BOWLESasked the Chancellor of the Exchequer if he has considered that the fourth paragraph of the Super-tax Regulations made by the Commissioners of Inland Revenue, and first effectively laid upon the Table of this House on 16th June, 1910, gives to a person aggrieved by an assessment made upon him by the Special Commissioners an appeal only to the Special Commissioners themselves against themselves; and will he agree to such an amendment of that paragraph as will give an appeal to the High Court?
§ Mr. HOBHOUSEThe regulations provide for an appeal to the Special Commissioners against an assessment to Supertax, but in no case will an appeal be heard by the same Commissioners who signed the assessment which is the subject of appeal. I may add that the same right of appeal lies to the High Court, on a point of law, against the decision of the Special Commissioners, as against that of the District Commissioners of Taxes.