HC Deb 31 May 1905 vol 147 cc327-8
MR. T. L. CORBETT (Down, N.)

I beg to ask Mr. Chancellor of the Exchequer whether application is made by the Inland Revenue authorities for payment of estate and succession duties on the death of individuals who held property for monastic and conventual institutions on undeclared trusts.

THE CHANCELLOR OF THE EXCHEQUER (Mr. AUSTEN CHAMBEHLAIN, Worcestershire, E.)

The Inland Revenue would claim estate and succession duties on property held by a deceased person on trust for a Roman Catholic monastic institution where they had evidence of property being so held. In the case of a community of nuns, the death of a trustee would not give rise to any claim for death duties.

MR. GIBSON BOWLES

May I ask whether these institutions pay corporation duty?

MR. AUSTEN CHAMBERLAIN

I must ask for notice of that.