§ 18. Sir W. Smithersasked the Chancellor of the Exchequer if he will give instructions that a limit should be placed on the extent to which his Department may incur costs in litigation in cases involving taxes and duties, and that these costs should be limited to the amount of money in dispute, particulars of which have been sent to him.
§ The Financial Secretary to the Treasury (Mr. John Boyd-Carpenter)No, Sir. When an important question of principle is at stake it may be necessary to incur 2258 costs in litigation in a particular case in excess of the amount of money in dispute in that case. This position has not, however, arisen in the case of which my hon. Friend was good enough to send particulars to my right hon. Friend.
§ Sir W. SmithersDo not the Financial Secretary and the Chancellor realise that often it costs more than it is worth to enforce Government regulations, which are always a burden on industry?
§ Mr. Boyd-CarpenterI understand my hon. Friend's point of view. He gives me full opportunity to do so. He will, how-ever, understand that when the decision in a particular case may affect the decision in quite a number of other cases, one cannot possibly apply the arbitrary rule which he suggests in the Question.