HL Deb 23 March 1964 vol 256 cc1036-7

2.38 p.m.

LORD SALTOUN

My Lords, I beg leave to ask the Question which stands in my name on the Order Paper.

[The Question was as follows:

To ask Her Majesty's Government whether they will consider legislation to enable a taxpayer who feels aggrieved by an assessment to tax to have his case heard in the first instance by the public courts of the country, should he so desire.]

THE LORD CHANCELLOR (LORD DILHORNE)

My Lords, appeals against tax assessments go to the General and Special Commissioners of Income Tax who are well qualified to determine questions of fact. There seems to be no adequate ground for proposing that there should be, as an alternative, an appeal to the courts. It is true that the proceedings of the Commissioners are not published and their appeal hearings are not open to members of the public. But this is, of course, so that a taxpayer may have his income tax liability adjudicated upon without details of his private or business affairs being made public. It is not thought that my noble friend's proposal would give any useful protection to the taxpayer, and it might involve him in higher legal costs. It is always open to the taxpayer, as things now stand, to appeal to the courts if he is dissatisfied with the Commissioners' decision on a point of law.

LORD SALTOUN

My Lords, I am obliged to the noble and learned Lord for the clarity with which he has outlined the present position. But if a taxpayer chooses to make his affairs public, and if he feels outraged by his assessment, is it not proper that his case should be tried in a court which is open to the public, if he so desires? And is it not against the principle that justice should not only be done but should be seen to he done that contrary to a taxpayer's wish, these proceedings are held in camera?

THE LORD CHANCELLOR

My Lords, I dare say that if the taxpayer concerned wished to have a hearing before the Commissioners in public, that might be agreed to; I do not know. But I understand that the noble Lord put his views on this matter before the Royal Commission, and I gather they were not accepted by the Royal Commission.

LORD SALTOUN

My Lords, is the noble and learned Lord aware that I put my views before the Royal Commission, I offered evidence, and I received a reply which pleased me very greatly—it is almost an historic document—that the Royal Commission did not wish to hear my evidence?

THE LORD CHANCELLOR

My Lords, I can only hope that my reply to my noble friend will give him equal satisfaction.