§ 23. Mr. Remnantasked the Financial Secretary to the Treasury what consideration he has given to the proposal for a new appellate court or tribunal between the Commissioners of Inland Revenue and the High Court for the purpose of hearing death duty value appeals from the commissioners' decision; and if he will make a statement.
§ The Financial Secretary to the Treasury (Mr. Henry Brooke)My right hon. Friend has this matter under consideration, but he is not at present in a position to make a statement.
§ Mr. RemnantWill my hon. Friend ensure that during these considerations he does not allow objections by the legal profession to cloud his own clear view of the matter?
§ Mr. BrookeI shall allow nobody to cloud my own clear view, but I would remind my hon. Friend that if it were to be decided to take any action of this kind it would have to await legislation in the Finance Bill.