§ Mr. S. MITCHELLasked the Chancellor of the Exchequer if he is aware that until recently owners of fruit orchards on the Clyde Valley were assessed for Income Tax purposes in the same way as a farmer, i.e., on their rental, but that the revenue authorities are now insisting that fruit growers should be assessed as market gardeners, on their profits; and whether he will take steps to 2232W revert to the farmer and fruit grower being placed on an equal footing?
§ Mr. CHURCHILLI am not aware that there has been any general change of practice in regard to the assessment to Income Tax of the fruit-growers referred to by my hon. Friend, and I have no information which would lead me to suppose that the assessments which have been made on the basis of actual profits by reference to Rule 8 of Schedule B of the Income Tax Act, 1918, have been incorrectly made. If in any particular instance the taxpayer concerned considers that the facts of his case are such that the Rule referred to is not applicable, it is, of course, open to him to appeal to the General Commissioners of Income Tax in accordance with the statutory procedure.