§ 68. Sir WILLIAM DAVISONasked the Chancellor of the Exchequer whether he is aware that, having regard to the fact that the Inland Revenue authorities have refused to refund Mrs. G. M. Gardner the sum of £764 8s which was paid by her in error, although the said sum was 259 not legally payable, the Special Commissioners of Income Tax are now demanding that Mrs. Gardner should pay Super-tax in respect of the income on which the above payment was made by mistake, notwithstanding the fact that she has already paid Super-tax on the full amount for which she was legally liable had the above-mentioned mistake as to her legal liability not been made; and whether, under the above circumstances, he will direct the Special Commissioners not to press their claim for Super-tax, as they themselves had in the first instance agreed to do, realising that Mrs. Gardner's payment of Income Tax had been made by reason of a bonâ-fidemistake and that, apart from this mistake, the said tax could not have been legally claimed by the Inland Revenue?
§ Mr. BALDWINI am aware of the facts of this case, and would refer my hon. Friend to the answers which I gave to his question of the 22nd and 27th February. My hon. Friend is, I think, under a misapprehension in suggesting that the Special Commissioners of Income Tax had agreed to waive the claim to Super-tax. The matter is, I understand, the subject of appeal to those Commissioners, and my hon. Friend will appreciate that it is, therefore, one in which any intervention on my part would be improper.
§ Sir W. DAVISONDo I understand that this lady can appeal against being assessed for Super-tax as well as Income Tax for which 6he will not be legally liable?
§ Mr. BALDWINI am afraid I am not certain on that point, without notice.