HC Deb 08 March 1926 vol 192 cc1921-2
85. Mr. HARRIS

asked the Chancellor of the Exchequer whether he can give any estimate of the amount lost to the revenue by reason of the exemption from income tax of rents in excess of Schedule A assessment, as disclosed by the Royal Commission on Income Tax, 1920, paragraph 434?


I regret that I am unable at present to give the estimate desired.


Can the right hon. Gentleman not give figures, considering that the Royal Commission on Income Tax called special attention to the large amount of money caused by this fault in the law?


That may be, but I am afraid I can do nothing at present.

87. Mr. W. THORNE

asked the Chancellor of the Exchequer if, in view of the comments made by one of the Judges on the King's Bench on Thursday, 4th March, in connection with the disputed Income Tax claim which was first disputed in 1921 and was argued before the Commissioners in 1922, on the delay in having the case settled, he intends taking any action in the matter?

88. Sir W. DAVISON

asked the Chancellor of the Exchequer whether his attention has been called to the remarks of the Judge in a recent revenue case with regard to the delay of four years on the part of the revenue authorities in appealing against a decision of the Commissioners of Taxes in favour of the taxpayer, which was given in 1922; and whether, in view of the hardship and inconvenience occasioned to taxpayers by delays of this kind on the part of the Inland Revenue authorities, he will assure the House that, immediate steps will be taken to secure that in future appeals will be lodged promptly in any cases where the Commissioners of Inland Revenue are not satisfied with the decision of the Income Tax Commissioners in favour of a taxpayer?


The remarks of the learned Judge to which the questions relate have come to my right hon. Friend's notice. He is causing inquiry to be made into the matter, and will communicate further with the hon. Members as soon as he is in a position to do so.


Did my right hon. Friend see that the learned Judge in this case described the conduct of the revenue officials as scandalous, and that he added that the remarks of Judges as regards delay in these cases were never taken any notice of? Will the right hon. Gentleman, in the interest of the public, see that they are taken notice of from this time forth?


I have already, I think, fully answered that point.