HC Deb 16 February 1926 vol 191 c1744W

asked the Chancellor of the Exchequer whether he is aware that officials engaged in collecting revenue in the form of Income Tax are threatening proceedings against taxpayers in cases where the Inland Revenue authorities owe the taxpayer by way of refund much more money than the amount demanded; and whether he will give instructions that no proceedings shall be taken in such cases?


If on payment of any Inland Revenue tax becoming due the taxpayer can establish a title to repayment from that Department, the Board of Inland Revenue would consider a request that the tax due, or an appropriate part thereof, should be satisfied out of the amount repayable. If my hon. Friend has any case of this character in mind, I shall be pleased to bring it to the notice of the Inland Revenue on his giving me the necessary particulars.