§ Mr. WATT
asked the Chancellor of the Exchequer whether his attention has been called to the methods adopted by the solicitor for Inland Revenue in Edinburgh, in cases of appeal from the Commissioners of Inland Revenue to the Court of Session, that he invariably withdraws the case by settlement when he is of opinion that the assessment in question cannot be substantiated; that this practice prevents a decision of the High Court being given against the Inland Revenue and enables assessors throughout Scotland to continue the same method of assessment until another appeal case is lodged; and, if so, whether he will take steps to remedy these methods?
§ Mr. LLOYD GEORGE
I am not aware of any principle in accordance with which the Inland Revenue could be forced to proceed with a case in which they are of 1451W opinion that a decision of the Commissioners against which an appeal has been entered is erroneous in point of law, and when without further litigation they are able to arrive at a settlement satisfactory to the parties. On the other hand, there is no necessity for the appellant to agree to any proposed settlement, if he prefers to pursue his appeal in the Courts.