§ Mr. Hordernasked the Chancellor of the Exchequer if he will give the number of cases where appeals against assessments have been beyond the statutory period; and what is the number of such cases where, nevertheless, changes in assessments have been made in favour of the taxpayer, and consequential tax demands reduced.
§ Mr. Peter ReesThis information is not available, either for value added tax or for the taxes administered by the Board of Inland Revenue.