§ Mrs. Winifred Ewingasked the Lord Advocate what investigations he has made, if any, into the practice in Inland Revenue appeals of the payment of expenses by which even successful litigants can be liable for their own expenses.
The Lord Advocate:None. Under the reallocation of legal functions in Scotland announced by the then Prime Minister on 21st December 1972—[Vol. 848, c. 456]—I am responsible for the general oversight of the jurisdiction and procedure of Scottish courts in civil proceedings. I assume that the practice to which the hon. Lady refers is that followed in proceedings before the General and Special Commissioners of Income Tax. Such proceedings are regulated by the Taxes Management Act 1970, which does not fall within my ministerial responsibility.