§ Major SALMONasked the Chancellor of the Exchequer whether he is aware that an important question under the Income Tax Acts, namely, whether the seller or the purchaser of shares sold cum dividend is the person liable to Super-tax on the dividend, has been raised by the Special Commissioners in a case where under £10 is at stake, in which the taxpayer has already appealed and the Appeal Commissioners have decided in his favour; and whether he will give instructions that, as a matter of policy, test cases in matters of general application should not be brought against taxpayers whose interest in the subject-matter is not commensurate with the expense of contesting them?
§ Mr. CHURCHILLI have no knowledge of the case to which my hon. and gallant Friend refers, but if he will send me the necessary particulars I shall be pleased to inquire into it.