§ 45. Mr. Shepherdasked the Chancellor of the Exchequer if he will state the cost to the Revenue of reversing the legal position established by the case of Whitworth Park Coal Company versus Commissioners of Inland Revenue without retrospective effect instead of as proposed in Section 37 of the Finance Bill.
Mr. AmoryThis would depend on whether the possible defences which are open to the Crown against claims by the taxpayers concerned succeeded or not. If all possible claims went against the Crown the cost might amount to £40 million.