§ 51. Mr. WATTasked the Chancellor of the Exchequer whether he is aware that his Department refuses to allow rebate of Income Tax to factors of estates or to trustees in bankruptcy where the estates are of small amounts and consist of heritable property where the Income Tax has been deducted by the tenants from the rents; and will he say why such officials are made exceptions to the rule?
§ Mr. BONAR LAWThe hon. Member seems to be under some misapprehension. Repayments of Income Tax are granted to factors of estates and trustees in bankruptcy, on proof that the income from all sources of the deceased or the bankrupt was such as to bring the case within the scope of one or other of the reliefs. If the hon. Member has any specific case in mind where repayment has not been allowed, I will have inquiry made if he will give me the necessary particulars.