§ Mr. CROFTasked the Chancellor of the Exchequer whether his attention has been called to the proceedings of the Bournemouth Town Council on the 2nd instant, when they expressed their gratitude to the owner of the Talbot woods and his 1650 predecessors, and declared that there could be no question that the free access to the woods, which had been enjoyed by the public for many years, had been greatly to their benefit and advantage; and whether the Commissioners will take into account such an expression of opinion in considering the application of the owner for exemption from Undeveloped Land Duty in respect of such woods under Section 17 of the Finance (1909–10) Act, 1010?
§ Mr. LLOYD GEORGEI am informed that, in considering an application for exemption in the case referred to, the Commissioners of Inland Revenue have, in accordance with the provisions of the Finance Act, already decided to charge no Undeveloped Land Duty in respect of these woods.
§ Mr. NORMAN CRAIGasked the Chancellor of the Exchequer whether he is aware that, the authorities at Somerset House refuse to accept Estate Duty in respect of land forming part of the estate of deceased persons until they have received the valuation of the Government value; that delay in valuation habitually occurs for some months from the application to value; that in consequence of such delay it is impossible to administer estates and divide property amongst beneficiaries with reasonable despatch; and whether he will take steps to remedy the inconvenience occasioned by delay in valuation?
§ Mr. NIELDasked the Chancellor of the Exchequer whether he is aware that prolonged delay is taking place at Somerset House in assessing the death duties payable upon succession to real estate, and therefore preventing executors and trustees from proceeding with the due administration of such estates; and whether he is aware that, upon the pretext that the matter has been referred to the valuation branch for an expression of opinion, papers lodged at Somerset House as far back as 14th February are still detained; and, if so, what action does he propose to take in the matter?
§ Mr. LLOYD GEORGEI will, if I may, answer the question of the hon. Member for the Thanet Division of Kent and that of the hon. Member for the Ealing Division of Middlesex together. It is the fact that a formal assessment of estate duty in respect of land forming part of the estate of a deceased person is not, and indeed cannot be, made until the valuation has 1651 been received from the Government valuer. A certain amount of delay has unavoidably occurred in the valuing of land for death duty purposes. But steps are being taken to expedite the valuations, now that the valuing staff is getting into fuller working order.
§ Mr. NORMAN CRAIGasked whether the Chancellor of the Exchequer is aware that, in reply to a complaint of delay in valuation of land for Estate Duty by the Government valuer, the authorities at Somerset House recently wrote to a firm of solicitors that they were bothered all day long by people making similar complaints, which they were quite unable to remedy, and that the fault lay with the land valuers and not with the authorities at Somerset House; and, if so, will he say to what he attributes these delays?
§ Mr. LLOYD GEORGEI am informed that no trace can be found of any letter in the terms mentioned in the question having been sent out from the Estate Duty Office. As I have previously stated, steps are being taken to expedite the valuations necessary in the case of death.
§ Mr. BRIDGEMANasked the number of copies of Form IV. which have up to now been circulated in Great Britain and Ireland respectively
§ Mr. LLOYD GEORGEThe number issued in Great Britain up to the 29th ultimo was 10,721,887. Thirteen thousand have been issued in Ireland.
§ Mr. NEWMANasked whether, in view of the decision given in the case Burghes v. Attorney-General, Land Tax, Form VIII., will now be withdrawn; and whether, in any alternate form by which it may be replaced as well as in any future issue of Land Tax, Form IV., any clause or words making threat of a monetary penalty in the event of such form not being filled up and returned to the Commissioners will be omitted?
§ Mr. LLOYD GEORGEI am not at the present time in a position to make any announcement as to the results, which will follow the decision of the Divisional Court in the case of Burghes v. Attorney-General.