§ Colonel WOODCOCKasked the Chancellor of the Exchequer the number of Income Tax appeals heard by the Special Commissioners or General Commissioners for each of the last three years, the number of appeals to the Courts from the decisions of the General Commissioners and Special Commissioners by the Crown and by the taxpayer, and the number of decisions given in favour of the Crown and the number of decisions given in favour of the taxpayer?
Mr. SAMUELThe information for which my hon. and gallant Friend asks in regard to the very large number of appeals heard annually by the Special Commissioners and by the 700 bodies of General Commissioners throughout the country is not available. Appeals from their decisions to the Courts during the three years 1926–28 numbered 154, namely, 69 in 1926, 50 in 1927 and 35 in 1928. Of these cases, 75 were appeals by the Crown and 79 were appeals by taxpayers. The Crown has been successful in 103 of the cases and the taxpayer in 51.