HC Deb 02 March 1926 vol 192 cc1230-1
49. Mr. MARDY JONES

asked the Chancellor of the Exchequer the total amount of allowances off the Income Tax allowed on income derived from the rent or royalty charges on the total output of coal chargeable to royalties for expenses of management or supervision of the said minerals for each of the fiscal years 1922–23, 1923–24, and 1924–25?

Mr. McNEILL

I regret that the information asked for is not available. It is, however, estimated that at the current rate of Income Tax, the Income Tax repayable in respect of expenses of management of mineral royalties is about £25,000 per annum.

52 Sir EDWARD ILIFFE

asked the Chancellor of the Exchequer whether, in future, the costs of appeals made by the Inland Revenue from decisions of the High Court will be paid by the Crown in any event, so that no portion of the costs of interpreting the Income Tax Acts by the Court of Appeal and the House of Lords shall fall upon the taxpayer after he has succeeded in the Court of first instance?

Mr. McNEILL

The matter to which my hon. Friend refers is receiving the careful consideration of the Chancellor of the Exchequer, who will shortly be receiving a deputation on the subject.