HC Deb 10 March 1915 vol 70 cc1411-2
21. Mr. GINNELL

asked the Chancellor of the Exchequer whether there is any precedent in this country for the Commissioners of Inland Revenue retaining the Law Officers of the Crown, as in the case of Cookman, tried in Dublin recently, to hold that Estate Duty must be paid, not only on the value of a purchased farm, but in addition on the vague beneficent effect of legislation enabling land to be purchased with State assistance; whether he can refer to any English decision thus taxing the value of legislation in addition to the value of land or any other property; what is the scale on which Estate Duty on the value of beneficent legislation is assessed; whether the Commissioners propose to resist at the public expense the appeal against the Dublin decision; and if he will specify the law or principle on which the Commissioners discriminate between classes of beneficiaries under Irish land legislation by making this addition to Estate Duty on land on account of beneficent legislation as against tenant purchasers only, and not as against vendors receiving State money for the land, nor as against vendors receiving State money for mansions and demesnes sold to themselves under the same legislation, nor as against those who, by refusing to sell, reject the said beneficent legislation?

Mr. LLOYD GEORGE

I am unable to admit the correctness of the assumptions on which the hon. Member's question is based. There has been no departure in the particular case referred to from the principle that Estate Duty is payable on the open market value, as at the time of death, of the property passing, and no discrimination is made between different classes of beneficiaries. The question of resisting an appeal against the decision referred to has not arisen.

Mr. GINNELL

Is it correctly reported that duty has been levied, not only on the property, but on the beneficent nature of certain legislation; if so, will the right hon. Gentleman answer the question on the Paper as to what is the scale on which Estate Duty on the value of beneficent legislation is assessed?

Mr. LLOYD GEORGE

I think I have answered the question; the assessment is purely upon the market value of the estate.

Mr. GINNELL

Then the reported judgment is incorrect?