§ COLONEL PRETYMAN (Suffolk, Woodbridge)I beg to ask Mr. Chancellor of the Exchequer with reference to the case of the Attorney General v. Beach, which raises a point of great importance in regard to the Death Duties, and which has recently been decided against the Crown by the Court of Appeal, whether the Commissioners of Inland Revenue will accept the decision of the Court of Appeal, or whether they propose to carry the case to the House of Lords?
§ THE CHANCELLOR OF THE EXCHEQUERThe Commissioners of Inland Revenue have given notice of appeal. Perhaps I may take this opportunity of stating that, in view of the decision referred to in the Question, I do not expect to be able to proceed with the alteration 534 in the payment of duty in certain cases arising under marriage settlements which I mentioned in introducing the Budget, and the proposed reduction in the succession and legacy duties will have to be further considered.
§ MR. T. GIBSON BOWLES (Lynn Regis)If the House of Lords affirm the decision of the Court of Appeal, will the Inland Revenue authorities return the duties that have been illegally levied?
§ THE CHANCELLOR OF THE EXCHEQUERI cannot say more than that that point will be considered.