§ MR. SWIFT MACNEILLI beg to ask Mr. Chancellor of the Exchequer whether he has come to any, and, if so, to what conclusion on the point which he stated on the 22nd February* was under consideration with reference to the evasion of the law relating to death duties in the eases of estates of great value; and whether any, and, if so, what steps are in contemplation to obtain power to prevent the evasion of the law relating to death duties in the particular instance of the estate of a millionaire peer lately deceased.
§ SIR M. HICKS BEACHThe point which I referred to on February 22nd is dealt with by Clause 10 of the Finance Bill. There is no suspicion whatever that there has been any attempt at evasion of the law in the case of the estate to which I presume the second paragraph refers. Probate has been granted on an affidavit which stated a provisional sum only, and which explicitly intimated that a further account would follow. This affidavit, of course, referred only to personal property. In respect of settled property, a separate account has to be brought in, and for this six months is allowed from the death. The six months have not yet expired.