HC Deb 12 April 1934 vol 288 c478

asked the Chancellor of the Exchequer if he is aware that it is the practice of the Inland Revenue authorities in Scotland to charge executors of deceased persons in residuary accounts interest on the balance of estate from the date of the death of the deceased persons, while in England on similar accounts interest is charged only from one year after the death of the deceased; and whether, as there are no grounds for such discrimination against Scottish interests, he will take the necessary steps to assimilate the practice in Scotland to the practice in England?


I am not aware that there is any divergence of practice, as between Scotland and England, in regard to the charging of interest on legacy duty, to which I understand the hon. Member refers. If, however, he cares to furnish me with particulars of any case he has in mind, I will cause inquiry to be made into the matter.