HC Deb 02 March 1908 vol 185 c354
SIR HENRY KIMBER

I beg to ask the Chancellor of the Exchequer if he will lay upon the Table a Return of the death and succession and legacy duties received by the Inland Revenue, in each year since the case of Sharp v. Wakefield was decided, in respect of licensed property; and at how many years purchase the value of such property has been taken for the purpose of the assessment of such duties.

MR. ASQUITH

No separate record is kept of the death duties derived from licensed property. Each case is dealt with on its merits and by reference to the particular circumstances affecting it.