HC Deb 25 November 1914 vol 68 cc1128-9
19. Mr. SAMUEL ROBERTS

asked the Chancellor of the Exchequer whether, in the case of a man dying before 11th May last, when Settlement Estate Duty became payable, but for unforeseen circumstances has not yet been paid, in respect of daughters' settled life interests after the death of their mother now living, he will forego the claim to Settlement Estate Duty and take the full Estate Duty on the deaths of the daughters without depriving their mother of the interest which the Settlement Estate Duty would bring in, during her lifetime, and whose life interest gives rise to no claim for Settlement Estate Duty?

Mr. LLOYD GEORGE

The whole question of Settlement Estate Duty was recently before the House, and I regret that I cannot now re-open it.

Mr. SAMUEL ROBERTS

May I ask the right hon. Gentleman whether he will see—[HON. MEMBERS: "Speak up!"]—that some attention is given to the point in the question?

Mr. LLOYD GEORGE

I promised to consider this amongst other suggestions before next year, but on the whole I think it is better not to enter into these Amendments of the general law on an Emergency Budget.