§ Mr. E. BROWNasked the Chancellor of the Exchequer if his attention has been called to the judgment of the Court of Appeal with respect to the taxation of unemployment grants in the case of the Seaham Harbour Dock Company; whether he has any statement to make; and, if so, whether the Commissioners of Income Tax will repay sums exacted on other unemployment grants from various local authorities?
§ Mr. MILLARasked the Chancellor of the Exchequer whether, in view of the judgment of the Court of Appeal on 28th 1071W October last in the case of the Seaham Harbour Dock Company v. Crook (Inspector of Taxes), he is prepared to issue instructions that no claims shall be made in future by the Inland Revenue Department for payment of income tax on unemployment relief grants calculated on the basis of payment of interest charges on loans; and whether he will undertake to repay the amount of the tax deducted from such grants made prior to the judgment in question?
§ Mr. P. SNOWDENI am considering the position created by this judgment, and am not prepared to make any statement at the moment beyond this: that no further assessments will, of course, be made in this or similar cases, and that, as hon. Members are no doubt aware, it is settled law that assessments to Income Tax which have become final and conclusive cannot be re-opened in consequence of subsequent judicial decisions.