Oral Answers to Questions — Income Tax (Refund Claim).

– in the House of Commons on 5th June 1924.

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Photo of Mr Frederick Pethick-Lawrence Mr Frederick Pethick-Lawrence , Leicester West

33.

asked the Chancellor of the Exchequer whether his attention has been drawn to the case of Mr. J. D'Arcy Hartley, of Billesden Coplow, Leicestershire, who, owing to his omission to make a special claim to the Income Tax Commissioners for a refund on account of interest on bank overdraft, paid in Income Tax during the 10 years 1913 to 1922, approximately, £1,414 in excess of his legal liability, of which only £747 has been refunded to him on account of the years 1920, 1921, and 1922; and whether, in view of all the circumstances of the case, and, in particular, that during all this time Mr. J. D'Arcy Hartley was in fact returning an exact account of his net income to the Super-tax Commissioners, which was accepted by them for Super-tax purposes, he can see his way to make a return of tax overpaid prior to 1920?

Photo of Mr Philip Snowden Mr Philip Snowden , Colne Valley

I have made inquiry with reference to the case referred to by my hon. Friend, but cannot see my way to authorise a refund for any period which is outside the statutory time limit for claims for repayment of tax.

Photo of Mr Frederick Pethick-Lawrence Mr Frederick Pethick-Lawrence , Leicester West

Do I understand from that that the right hon. Gentleman is unable to make any concession?

Photo of Mr Philip Snowden Mr Philip Snowden , Colne Valley

I am afraid that is so.