HC Deb 09 February 1933 vol 274 cc354-5
56. Mr. LLOYD

asked the Chancellor of the Exchequer whether he has received the report of the committee of inquiry into the position of co-operative societies in relation to the Income Tax; and, if so, whether the report will be published?


The report has been received and will be published in due course as a White Paper for the information of Members.


asked the Chancellor of the Exchequer if he will consider the amendment of the Finance Act with a view to allowing rebates of Income Tax to those persons who are now compelled to maintain relatives whose claims for benefit under the Unemployment Insurance Acts have been refused?


I would refer the hon. Member to the reply given on the 26th April of last year to a similar question by my hon. Friend the Member for Romford (Mr. Hutchison).

60. Mr. HICKS

asked the Financial Secretary to the Treasury whether his attention has been drawn to the case of Miss L. A. Jeffreys, in which the inspector of taxes for the Chiswick district appealed to the Commissioners of Inland Revenue in respect to the alleged liability of Miss Jeffreys to pay the sum of 10s. in Income Tax; whether he is aware that the Commissioners refused the appeal of the inspector, who now desires to take the case to the High Court; and whether in such event any costs incurred by Miss Jeffreys will be borne by the Inland Revenue authorities?


The case referred to is only one of a large number of similar cases. But it is in no sense a test case, for the Income Tax Commissioners' decision was at variance with the established practice based on decisions of the Courts. In these circumstances the Inland Revenue authorities would not be justified in undertaking to pay the taxpayer's costs, whatever the event.


If the Inland Revenue Commissioners agree that the woman has met her full obligation, and the inspector disagrees and wishes to take the matter further, and if costs are incurred as a consequence, has the person concerned to be responsible for such costs?


That would depend on the findings of the Court.