HC Deb 04 August 1914 vol 65 cc1914-5W

asked the Chancellor of the Exchequer, in reference to the valuation case, Home, 245, in what manner is a taxpayer expected to co-operate in ascertaining the amount due to him; whether the allowance in this case was in fact more than 40 per cent. of the Undeveloped Land Duty demanded; on what date was the occasion valuation finally settled; when will particulars of it be furnished to the taxpayer; and will he have any right of objection to the particulars?


Prior to the issue of notice of assessment to Undeveloped Land Duty, an opportunity is afforded to the taxpayer to bring before the Commissioners any objections he may have to the proposed assessment, and to claim any deductions, of his title to which they may not be aware. In the case referred to, the deduction made for years subsequent to 1910–11 in respect of agricultural value is more than 40 per cent. of the original site value. The valuation on the occasion of the sale to the present owner is not yet settled. A copy of the valuation, when recorded, will be sent him in response to his application, but its receipt will not carry a right of objection.

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