Mr. F. HALLasked the Chancellor of the Exchequer if his attention has been called to the case of a claim made by the Inland Revenue Department under the Finance (1909–10) Act, 1910, in regard to land at Bromley purchased at a total cost of about £ by a bricklayer named J. Dorling; if he is aware that the man has been informed that on appeal he may be assessed on substituted value plus 10 per cent.; and, seeing that Dorling has received no income for his property and that the amount on which it 2048W is sought to charge Land Tax is in effect a loss, whether he will cause inquiry to be made into the case with a view to mitigating the hardship resulting from the enforcing of the provisions of the Finance Act in this instance?
§ Mr. LLOYD GEORGEMr. Dorling, who has addressed me concerning his liability to Increment Value Duty in the event of a sale, has been informed of his right to claim a substituted site value and of the statutory allowance of 10 per cent of such value. No claim to Increment Value Duty has arisen, and I am unaware to what hardship the hon. Member alludes.