HC Deb 27 April 1926 vol 194 cc1839-40

asked the Chancellor of the Exchequer whether his attention has been drawn to cases where inspectors of taxes are demanding from farmers instant payment of instalments of Income Tax even though accounts have been submitted by the farmers concerned showing losses sufficient to exonerate them from payment of tax; and whether he will cause instructions to be given to inspectors of taxes, who through pressure of work or other causes may be delayed in making the necessary adjustments, to defer making such demands?


Under the normal practice a claim by a farmer to adjustment of his liability to Income Tax by reference to a loss sustained by him in the occupation of lands, would be admitted by way of a discharge of tax charged, in any case in which the farmer is able to establish his title to the adjustment at the time when the tax becomes payable. If my hon. Friend has in mind any case in which it is alleged that this practice has not been followed, and will let me have the necessary particulars, I will gladly have inquiry made into the matter and will communicate the result to him in due course.