HC Deb 18 June 1912 vol 39 cc1623-4W

asked the Chancellor of the Exchequer whether his attention has been directed to the case of Whidbourne v. the Commissioners of Inland Revenue, in which the referee gave a decision involving the proposition that value attributable to the construction of roads in a building estate was a proper deduction under Section 25 (4) (c) of the Finance Act, 1910, in arriving at the site value of the other land on such estate; whether, in the valuations hitherto made by the Inland Revenue Department, no such deduction has been allowed; and what steps he proposes to take to secure that the whole of the land valuations should be made on the same basis?


The decision in the case referred to by the Noble Lord is the subject of an appeal to the High Court. With regard to the last part of the question I have no reason to believe that the valuations under Part I. of the Finance (1909–10) Act, 1910, are not being made on a consistent basis.