HC Deb 23 August 1894 vol 29 cc373-4
MR. BARTLEY (Islington, N.)

I beg to ask the Secretary to the Treasury whether his attention has been called to Clause 7 of the "Affidavit or Affirmation for Inland Revenue, Form B 1, Estate Duty," under The Finance Act, 1894, which states as follows:— (7) The deceased was (or was not) possessed of or entitled to property as a trustee and not beneficially. The short particulars of such property, and of the disposition, and the names and addresses of the surviving trustees (if any), and of the beneficiaries are shown in the statement hereto annexed and marked"; and if he will state under what clause of the Finance Act an executor is required to give this information?

SIR J. T. HIBBERT

Section 8 (Sub-section 14) of the Finance Act, 1894, directs that all affidavits, accounts, &c., used for the purpose of the Act shall be in such form and contain such particulars as may be prescribed. By Section 22, Sub-section 1 (0), the expression "prescribed" means prescribed by the Commissioners. The information is asked for as much in the interests of the public as for the protection of the Revenue. It will enable the Commissioners to warn representatives of any claim which may arise under the death, and so prevent such claim being subsequently sprung upon them.

MR. BARTLEY

Is the right hon. Gentleman aware that this requirement will involve an enormous amount of trouble and expense?

SIR J. T. HIBBERT

admitted that in some cases it might be difficult to give all the information asked for. The subject was an intricate and difficult one. If the hon. Member would send him his views upon it in writing he would gladly give them full consideration.

MR. BARTLEY

Will the right hon. Gentleman consent to withdraw a clause so complicated until the matter can be thoroughly considered? Otherwise a number of awkward questions may arise within the next six months.

SIR J. T. HIBBERT

I am afraid I cannot undertake to withdraw anything without full consideration.