§ Mr. Neil Hamiltonasked the Chancellor of the Exchequer how many income tax assessments were taken to appeal before (a) the general commissioners and (b) the special commissioners in the financial years 1981–82 and 1982–83.
§ Mr. MooreThe numbers of cases of all kinds set down for hearing by the general and special commissioners in the calendar years 1981 and 1982 were as follows:
1981 1982 Matters of substance: General Commissioners 12,879 14,457 Special Commissioners 627 737 Delay cases: General Commissioners 992,454 1,046,471 Special Commissioners (excluding Northern Ireland) 5,246 4,632 Totals 1,011,206 1,066,297 Figures are not available showing appeals against income tax assessments separately or a comparison on a financial year basis.