§ 53. Colonel WOODCOCKasked the Chancellor of the Exchequer the number of cases where the Commissioners of Taxes have paid the costs incurred by the taxpayer in cases of appeal?
§ Mr. CHURCHILLI presume that my hon. and gallant Friend is intending to refer to the Commissioners of Enland Revenue, as the costs in Income Tax and Super-tax cases are never borne by the Income Tax Commissioners concerned. On this assumption the answer to his inquiry is that normally the costs follow the decision of the Court, which means that the unsuccessful party, whether the taxpayer or the Revenue, is adjudged by the Court to pay the costs of the action. As to the number of cases, my hon. and gallant Friend's question does not indicate any period of time, but I may state that in the course of the five years, 1921 to 1925, the taxpayer was successful in 25 cases of Income Tax appeals to the Courts and the Crown in 78.
§ Colonel WOODCOCKWhere cases are taken up at the instigation of the Commissioners of Inland Revenue as test cases, would the Government then pay the costs?
§ Mr. CHURCHILLI received a deputation two years running, and they made some remarks which might be interpreted in the sense that in exceptional cases it might be possible to consider that, but I certainly do not wish to commit myself further than that.