HC Deb 29 September 1909 vol 11 cc1252-3
Mr. REES

asked the Chancellor of the Exchequer whether he proposed to insert in the Finance Bill words making it clear that in no circumstances would allowances made by parents to their children be subject to Death Duty?

Mr. HOBHOUSE

I may refer my hon. Friend to Clause 43 of the Finance Bill as amended in Committee, under which gifts which are proved to the satisfaction of the Commissioners to have been part of the normal annual expenditure of a deceased person, and to have been reasonable, having regard to the amount of his income or to the circumstances, or which do not exceed in the aggregate one hundred pounds in value or amount, shall not be charged with Estate Duty in connection with his death.

Mr. REES

In view of the apprehension which exists, would it not be well to make the point clear by words in the Bill?

Mr. HOBHOUSE

I think it is clear. The words given in my answer are an exact quotation from the Bill as amended.

Mr. REES

Will the right hon. Gentleman take into account that the words are not in all quarters accepted as sufficiently clear, and that those who will be affected still have some fear on the subject?

Mr. HOBHOUSE

I really do not think there is room for apprehension, but I will mention the matter to the Chancellor of the Exchequer.