§ 50. Colonel Nathanasked the Chancellor of the Exchequer the number of appeals during the past five fiscal years to the general or special commissioners against assessment to Income Tax or Surtax; and in how many of the same the taxpayer has succeeded?
§ Lieut.-Colonel ColvilleInformation is not available in regard to the very large number of appeals heard annually by the General and Special Commissioners of Income Tax.
§ 51. Colonel Nathanasked the Chancellor of the Exchequer the number of appeals during the past five fiscal years from decisions of the general or special commissioners of Income Tax; and in how many of these the judgment of the court has been in favour of the taxpayer?
§ Lieut.-Colonel ColvilleThe number of appeals to the courts from decisions of the general and special commissioners of 27 Income Tax during the five years 1933–34 to 1937–38 was 371. The taxpayer was successful in 141 of these cases.