HC Deb 19 November 1947 vol 444 c193W
Lieut.-Colonel Thorp

asked the Chancellor of the Exchequer if he is aware that the chief inspector in care of repayment claims founded on covenants asks for the fact of payments to be verified by inspection of the covenantors banking accounts: and if he will have this practice altered.

Sir S. Cripps

It is the duty of the Inland Revenue authorities to satisfy themselves as to the title of any taxpayer to claim repayment of tax and where the repayment is claimed under family covenants it is their practice to call for evidence to show that payment of the covenanted sum has in fact been made to the beneficiary.