HC Deb 24 March 1920 vol 127 c445W
Brigadier-General COLVIN

asked the Chancellor of the Exchequer whether the officials of the Inland Revenue can, at their discretion, inflict fines and penalties on individuals who have failed to comply with the Regulations of the Board of Inland Revenue; and whether those who are so penalised have any means of appeal?


Provision is made by Statute for the imposition of monetary penalties in the case of certain offences against the Revenue. The powers of the Board of Inland Revenue in respect of the imposition, recovery and mitigation of such statutory penalties are defined in the Inland Revenue Regulation Act, 1890. It is always open to the taxpayer to test in the Courts the question whether a penalty has in any particular case been incurred, but where it has been incurred, the mitigation of its amount is a matter entirely within the discretion of the Board.