§ Captain W. SHAWasked the Chancellor of the Exchequer whether, in view of the fact that in the recent case of the Crown v. Henning the Crown has undertaken to bear the costs of both sides, he will reconsider his decision in the case of Messrs. Pound and Taylor, of Melksham, on the 30th November, 1925, and allow costs incurred by them in preparing their case in support of their auditors' figures, which return was not accepted as a true return by Somerset House until about two days before the case was to be heard, at which time Messrs. Pound were advised that Somerset House had decided to accept Messrs. Pound's figures as a true return?
§ Mr. CHURCHILLThe two cases to which my hon. and gallant Friend refers are not comparable. The costs in question in the case of Whelan v. Henning were those incurred in the Courts only; no such costs were incurred in the other case which was settled without even a formal hearing by the Income Tax Commissioners. On the question of costs in connection with appeals to the local or Special Commissioners of Income Tax, I would refer to the reply, which my right hon. Friend, the Financial Secretary to the Treasury, gave to my hon. and gallant Friend on the 30th November last. I have nothing to add to that reply.