HC Deb 21 June 1921 vol 143 cc1319-20

(1) Notice of any claim for relief under Section twenty-seven of the Finance Act, 1920 (which gives relief from United Kingdom Income Tax in respect of Dominion Income Tax), together with particulars of the claim, shall he given in writing to the Surveyor of Taxes or, in the case of a claim made by a person who is not resident in the United Kingdom, to the Commissioners of Inland Revenue, and where an objection is made to the claim by the Surveyor or Commissioners, as the case may he, the Special Commissioners shall hear and determine the claim in like manner as in the case of an appeal to them against an assessment under Schedule D and the provisions of the Income Tax Acts relating to such an appeal (including the provisions relating to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications.

(2) The Special Commissioners in determining a claim under the said Section twenty-seven shall have power to determine the rate at which relief is to he given and the amount of the relief to he given, and all questions whatsoever incidental to the determination of the matters as aforesaid.

(3) The provisions of this Section shall apply to any claims under Section forty-three of the Finance Act, 1916, or Section fifty-five of the Income Tax Act, 1918, which have not been finally determined at the commencement of this Act, as those provisions apply to claims under the said Section twenty-seven—[Captain Bowyer.]

Brought up, and read the First time.

Captain BOWYER

I beg to move, "That the Clause be read a Second time."

The Clause proposes to amend Section 27 of last year's Finance Act, which gives relief in claims for double Income Tax, and although it is the intention undoubtedly of the Act last year, that when the taxpayers want to come before the Treasury Commissioners to make their claims for this relief they should have the right to do so, it has been recently held by the Treasury Commissioners that the law does not grant the taxpayer the right to do this. This new Clause would give the taxpayer the right to do so. Undoubtedly he should have the right to go before the Commissioners and state his case, and, on a question of law, take the matter, on appeal, to the Courts.

Sir R. HORNE

I will accept the new Clause.

Clause read a Second time, and added to the Bill.