§ Mr. Clifton-BrownTo ask the Chancellor of the Exchequer what progress the Inland Revenue has made in resolving the jurisdictional problems over the valuation of agricultural partnership tenancies and the role of the special commissioners; and if he will make a statement on the current practice of the Revenue in such cases.
§ Mr. DorrellThe Inland Revenue is awaiting the judgment from the lands tribunal on one such case. This judgment may help to clarify the question of jurisdiction. Meanwhile, the Inland Revenue is, when requested, deferring action on similar cases.
A number of representations have been made about this issue and we are keeping the position under review.