§ 29. Mr. Dudley Smithasked the Chancellor of the Exchequer whether, in cases where the Inland Revenue authorities query the tax liability on substantial amounts of money and the Commissioners subsequently decide in favour of the individual, he will grant the professional costs, wholly, necessarily and exclusively incurred in proving non-liability.
§ Mr. DiamondCommissioners hearing appeals against tax assessments are not authorised to make an award of costs to any of the parties concerned.
§ Mr. SmithIs the Chief Secretary aware that I have a constituent of limited means who has been told by his advisers that when his appeal comes before the commissioners he will have to find about £300 in legal fees? Is this justice for the small man?
§ Mr. DiamondI am aware that the hon. Gentleman has a constituent. Neither of us is aware what the future may hold. But the hon. Gentleman should remember that when this matter was considered by the Royal Commission on taxation it came to the conclusion that the appeal commissioners should not have the same powers as the courts to award costs.