HC Deb 18 December 1912 vol 45 cc1492-3
36. Mr. CASSEL

asked the Chancellor of the Exchequer whether Forms IV., VIII., and V., respectively, were held to be unauthorised by the Courts not merely on the ground of improper service, but be cause the questions contained in those forms were such as the Inland Revenue Commissioners have no right to ask under the Statute?

Mr. LLOYD GEORGE

The Forms referred to have been in certain cases declared by the Courts to be unauthorised on grounds other than improper service, but I still maintain that Forms IV. and VIII. were legal in the vast majority of cases in which they were issued, and that as regards Form V. it is only some of the questions which have been deemed to be unauthorised.

Mr. CASSEL

I beg to give the right hon. Gentleman notice that I shall at the Adjournment of the House to-night call attention to the constant illegalities which are occurring in the administration by the Inland Revenue Commissioners.

Mr. LLOYD GEORGE

I shall be very happy to be present to answer the hon. Gentleman.

37. Mr. CASSEL

asked why, as there are no valuations in Ireland showing the assessable site value of land apart from the valuations under the Finance (1909–10) Act, 1910, are the valuations of land under that Act not being pressed forward in Ireland in the same way as in Great Britain?

Mr. LLOYD GEORGE

The ascertainment of the assessable site value of land in Ireland, in respect of which a liability to duty based on such value is likely to arise is, of course, being pressed forward in Ireland, as well as in other parts of the United Kingdom. The amount of such land in Ireland is, however, relatively small, and I have already explained why no necessity for hastening the valuation exists in other cases.

Mr. CASSEL

I beg to give the right hon. Gentleman notice that I shall at the same time call attention to the way in which the Finance Act is being administered in Ireland.

42. Mr. HORNER

asked the Chancellor of the Exchequer whether instructions have been issued to the Valuation Office in Ireland forbidding the valuers, when settling provisional valuations, to discuss the value of agricultural land where that value is different from building site value; and, if so, would he state what Section of the Finance (1909–10) Act, 1910, prohibits discussion on this subject?

Mr. LLOYD GEORGE

The answer to the first part of the question is in the negative, and therefore the last part does not arise.