§ Sir W. PRESTONasked the Chancellor of the Exchequer whether, in view of the remarks of Viscount Dunedin in dismissing an appeal in the House of Lords by an inspector of taxes, he can say how many appeals against legal decisions have been unsuccessfully made 460W by officers of the Inland Revalue during the last 12 months; and what is the number of appeals by Inland Revenue officials now outstanding?
§ Mr. PETHICK-LAWRENCEEighty-one appeals against decisions of Commissioners of Income Tax have been determined by the Courts since 1st January, 1929. In 26 of these the Crown was the appellant and in 55 the taxpayer. Judgment was given for the Crown in 50 cases and for the taxpayer in 31. Fifty-eight appeals are outstanding, 28 by the Crown and 30 by the taxpayer.