HC Deb 23 June 1913 vol 54 cc796-7
68. Mr. GOLDSMITH

asked the Chancellor of the Exchequer whether he is aware that+, although the High Court, in the case of Youngs, Crawshay, and Youngs, Limited v. Brooke, allowed the appellants, who are brewers, to deduct for the purpose of assessing profits under Schedule D certain expenses incurred in connection with "tied" houses, surveyors of taxes are still disallowing such claims for deductions; and what steps he proposes to take in the matter?

Mr. LLOYD GEORGE

There is some conflict of judicial authority with regard to those allowances for expenses incurred in connection with "tied" houses, but I hope the question, with regard to which the Board of Inland Revenue are consulting the Law Officers, may soon be definitely settled.