§ 85. Sir N. GRATTAN-DOYLEasked the Financial Secretary to the Treasury what number of Income Tax appeals by the Commissioners of Inland Revenue have been made to the House of Lords since January, 1927; in each case whether the judgment has been adverse or in favour; and what costs have been incurred?
§ Mr. PETHICK - LAWRENCEThe Crown has brought 18 appeals in Inland Revenue cases, and has been successful in five: taxpayers have brought 24 and have been successful in seven. The costs incurred to the end of 1929 were £7,230 6s. 5d. in cases in which the Crown was unsuccessful and £6,818 7s. 11d. in cases in which it was successful.
§ Sir N. GRATTAN-DOYLEIn those cases where the applicants have been successful have the expenses been paid by the Treasury?
§ Mr. PETHICK-LAWRENCEI should require notice on the general question, but the hon. Member will remember that in the particular case referred to in the House it was so.
§ 86. Sir N. GRATTAN-DOYLEasked the Financial Secretary to the Treasury what number of forms are sent quarterly to employers to be filled in respecting amounts paid in wages to manual workers in their employment; and what percentage of the total discloses the payment of wages on which Income Tax is payable?
§ Mr. PETHICK-LAWRENCEAn issue of forms is made to about 200,000 employers half-yearly, not quarterly, requesting particulars of payments to manual wage-earners in their employment who have received £80 or upwards in the previous half-year. I regret that the information, for which the hon. Member asks in the last part of the question, is not available.