HC Deb 31 July 1923 vol 167 cc1264-5

asked the Chancellor of the Exchequer whether in view of the decision of the Court in the action of D. M'Donald v. Shand, 1922, S.C. 555, affirmed by the House of Lords on 30th April, 1923, whereby it was laid down that commission received by a director of a company was to be assessed for Income Tax purposes as perquisites under Rule 4, Section 146, of the Income Tax Act, 1842, Schedule E, and be based on the preceding year or the average of the preceding three years, his attention has been called to the action of the Inland Revenue in refusing to reopen assessments for the year 1921–22 made subsequent to the decision of the Court of Session, on the ground that no notice of appeal was lodged by the taxpayer within the time allowed, although such assessments have not been made in accordance with the law as laid down in the said decision; and whether he will give directions that on the application of any taxpayer such assessment shall be reopened and a fresh assessment made in accordance with the law as laid down in the said decision, and any money overpaid by such taxpayer shall be returned to him?


I am not aware of the cases to which my hon. Friend refers. If he will furnish me with particulars of any case he has in mind, I will gladly inquire into it and communicate to him the result.