HC Deb 29 March 1911 vol 23 cc1332-3
Mr. NEWDEGATE

asked whether persons succeeding to properties in foreign countries have not only to pay the Death Duties of those foreign countries but also, in addition, the Death Duties of this country for the property in question?

Mr. HOBHOUSE

The moveable personal property of a person who dies domiciled in this country is chargeable with Death Duties in this country, wheresoever the property is situated. If it is situated in a foreign country it may be chargeable also with Death Duties in that country, but in such a case a deduction of the amount of the foreign duty is made against the value chargeable with duty in this country.

Mr. NEWDEGATE

Does that apply to landed property in foreign countries also?

Mr. HOBHOUSE

I am afraid I shall want notice of that question.