§ CAPTAIN WARING (Banffshire)I beg to ask Mr. Chancellor of the Exchequer whether the Inland Revenue authorities have applied for the payment of Death Dutiesin cases where no duty was exigible, thereby putting unnecessary expense on trustees or executors in resisting these claims; and, if so, whether provision could be made for recouping trustees, executors, or others for any expense to which they may have been put in connection with such claims when ill-founded.
§ MR. RUNCIMANSuch cases may sometimes occur with this or any other tax. But my information is that they are rare; and it does not seem to me to be desirable that any general provision should be made for conferring on trustees or others a title to claim reimbursement of expenses incurred in consequence. Where there are special circumstances the Board of Inland Revenue are ready to consider them.