§ Sir Smedley Crooke
asked the Financial Secretary to the Treasury whether he will advise inspectors of taxes who receive notices of appeals from accountants, acting for their clients, to issue to such accountants notice to attend personal hearings, as instances have arisen where notices of hearing do not ultimately reach the accountants and appeal hearings have 782W resulted in confirmation of erroneous assessments which then become irrevocable, without the accountants receiving any notice of appeal, such notices being in addition to that now sent to the clients?
§ Captain Crookshank
By law, notice of the day for hearing appeals is given to the appellant, and is required to be given by the General or Special Commissioners, as the case may be, and not by the Inspector of Taxes. It is common practice for solicitors or accountants acting for the appellant to be notified also, but it is of course for the appellant to instruct his advisers to attend the hearing. Perhaps my hon. Friend would be good enough to let me have particulars of whatever case he has in mind.