§ Lord Boyd-CarpenterMy 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, in the light of the decision of the High Court in the case of scholarships awarded by ICI to the children of two of their employees, they will direct the Inland Revenue to refund income tax in all cases in which this has been deducted on the basis of what has now been established to be an erroneous view of the law.
§ The Minister of State, Treasury (Lord Cockfield)My Lords, I am informed that the Inland Revenue have lodged notice of appeal against the decision of the High Court in this case. Before the court proceedings began the Inland Revenue agreed that no steps would be taken to recover tax from any ICI employees on whom assessments had been made. But, if in any case tax has been paid, the question of any repayment would need to await upon the final outcome of the proceedings.
§ Lord Boyd-CarpenterMy Lords, I thank my noble friend for that reply and, in particular, for contradicting the statement in The Times that no appeal was contemplated. Does my noble friend understand that, because of the sub judice rule, I have to resist the temptation to have a go at him on it?
§ Lord CockfieldMy Lords, I entirely appreciate what my noble friend says, and I agree with him that the merits of this case should await the decision of the higher courts.