§ 54. Colonel WOODCOCKasked the Chancellor of the Exchequer if he can give under the following heads, for the period 1922-26, the number of Income Tax appeals heard in the United Kingdom by special commissioners or general commissioners; the number of decisions given in favour of the Crown; the number of decisions given in favour of the taxpayer; the number of cases in which a case is demanded by the Crown: and the number of cases in which a case is demanded by the taxpayer?
§ Mr. CHURCHILLThe information for which my hon. and gallant Friend asks in regard to the very large number of appeals heard annually by the special commissioners and by the 700 bodies of general commissioners throughout the country, is not available. I am, however, able to give my hon. and gallant Friend some particulars relating to Income Tax appeals to the Courts during the five years 1921 to 1925; during this period there were 103 appeals to the Courts from decisions by the general commissioners and special commissioners, 43 by the Revenue and 60 by taxpayers.