§ Mrs. Winifred Ewingasked the Chancellor of the Exchequer if he will propose legislation to ensure that, in tax cases involving questions of widespread public interest, from the standpoint of individual citizen taxpayers, court expenses will not be sought against the citizen in appeal courts by the Inland Revenue.
§ Mr. Robert SheldonI am not convinced that it would be right to except tax cases from the general rule that litigants in the courts risk having to pay the other party's costs if they lose. In practice, in test cases where there would be a risk of financial hardship to the other party if he lost, and the other circumstances made it appropriate, the Inland Revenue would waive its claim to costs in advance of the hearing.