HC Deb 16 February 1960 vol 617 cc105-6W
Sir J. Duncan

asked the Chancellor of the Exchequer what has been the average annual receipt from dutiable inter vivos gifts since 1946, and the average annual receipt for the same period of years prior to 1946.

Sir E. Boyle

In the thirteen years 1946–47 to 1958–59, the estimated average annual receipt of Estate Duty from dutiable inter vivos gifts was £6 million. I regret that no figure is available for the earlier period.

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