§ 52. Sir W. JENKINSasked the Chancellor of the Exchequer whether in 'view of the inadequacy of the present procedure before the board of referees, both under the Finance Act, 1922, and the Finance Act, 1927, he will take further steps to protect the taxpayer against 1086 adverse decisions by the Special Commissioners of Income Tax?
Mr. CHAMBERLAINI am afraid I do not appreciate the point of the hon. Member's question. The Special Commissioners of Income Tax are the tribunal appointed by law to hear all appeals relating to the Surtax, and if either the 1087 taxpayer or the Revenue is dissatisfied with the decision of these Commissioners on a point of law, there is a right of appeal to the Courts. As regards questions of liability to Surtax arising under Section 21 of the Finance Act, 1922, as amended by the Finance Act, 1927, both the taxpayer and the Revenue enjoy, in addition, rights of appeal on both law and fact to the board of referees, and I am not aware of anything to justify the suggestion that these rights of appeal are not fully operative.