HC Deb 03 August 1926 vol 198 c2806
53. Colonel DAY

asked the Chancellor of the Exchequer if his attention has been drawn to the increasing practice of administering estates by registration as a one-man company in order to secure a reduction of the death duties; and whether any action is being taken in this regard?


My attention has been drawn to cases of the type alluded to. The effect of such action on the revenue will be carefully watched.