HC Deb 08 December 1953 vol 521 c1797
41. Wing Commander Hulbert

asked the Chancellor of the Exchequer if he will direct that, when the Inland Revenue decide to appeal against a decision by the local Commissioners of Income Tax, solely on a question of principle, the whole cost of such an appeal shall be borne by the Treasury.

Mr. R. A. Butler

I cannot adopt my hon. and gallant Friend's general suggestion, the scope of which might be very wide, but special arrangements as to costs are made in appropriate cases where the taxpayer is of modest means. The Board of Inland Revenue is also willing, in cases where it appeals to the courts against a decision by Commissioners on a novel or doubtful question of general application, to consider sympathetically proposals for an arrangement about costs. If my hon. and gallant Friend has a particular case in mind, I will look into it if he will send me details.