§ 110. Mr. J. B. COUPERasked the Chancellor of the Exchequer whether, as a means of ensuring full payment of Death Duties, he will consider the advisability of introducing into England and Wales the system which exists in Scotland of requiring the attachment of inventories of estates to grants of probate or confirmation of the estate of a deceased person, so that in the event of subsequent estate transpiring it will be incumbent upon his executor to lodge an inventory of the estate omitted in the original inventory upon which additional Estate Duty will become exigible?
§ The CHANCELLOR of the EXCHEQUER (Mr. Churchill)The suggestion put forward by my hon. Friend is one which I will carefully consider in connection with any proposals for improving the machinery for the collection of Estate Duty.