HC Deb 27 July 1933 vol 280 cc2804-5W

asked the Chancellor of the Exchequer whether, having regard to those cases where hardship is suffered by Income Tax payers by reason of appeals by the Crown against decisions of Income Tax commissioners and of courts of first instance in relation to the assessment of the earnings of such Income Tax payers under Schedule D, he will introduce legislation whereby the taxpayers involved in such legal proceedings shall be reimbursed by the State all the proper legal charges incurred by them in respect of such appeals


My right hon. Friend does not consider it advisable to propose any modification of the existing statutory provisions in this matter. As my hon. Friend is aware, the Board of Inland Revenue are prepared, hi suitable cases, in which appeals to the courts are pending on novel and doubtful questions of general application, to consider proposals that the Crown should, in any event, bear the costs of bath sides; but I can see no ground for imposing on public funds the burden of the costs in every case in which the Crown appeals against an adverse decision relating to an assessment under Schedule D.