HC Deb 23 July 1913 vol 55 cc2047-8W

asked the Chancellor of the Exchequer if his attention has been called to the case of a claim made by the Inland Revenue Department under the Finance (1909–10) Act, 1910, in regard to land at Bromley purchased at a total cost of about £ by a bricklayer named J. Dorling; if he is aware that the man has been informed that on appeal he may be assessed on substituted value plus 10 per cent.; and, seeing that Dorling has received no income for his property and that the amount on which it is sought to charge Land Tax is in effect a loss, whether he will cause inquiry to be made into the case with a view to mitigating the hardship resulting from the enforcing of the provisions of the Finance Act in this instance?


Mr. Dorling, who has addressed me concerning his liability to Increment Value Duty in the event of a sale, has been informed of his right to claim a substituted site value and of the statutory allowance of 10 per cent of such value. No claim to Increment Value Duty has arisen, and I am unaware to what hardship the hon. Member alludes.