§ 51. Mr. STOURTONasked the Chancellor of the Exchequer whether agreement has been reached between the Treasury and the beneficiaries under the £5,000,000 will of Sir James Knott for the payment of the full scale of the United Kingdom death duties which it was sought to avoid through foreign domicile and whether he will consider introducing 1765 legislation to invalidate domicile abroad for a period of 10 years prior to death, with a view to overcoming such evasion at the expense of the community?
Mr. CHAMBERLAINAs regards the first part of this question, I am unable to add anything to my reply to a question by my hon. Friend on this subject on the 28th of June last, when I informed him that I was not prepared to disclose information as to the position in regard to taxation in a particular case. As regards the second part, I have considered my hon. Friend's suggestion, but I do not think it would be effective in securing the object. that he has in view.
§ Mr. STOURTONIs my right hon. Friend aware that such evasion has been deliberately tolerated by the Government for years? Can he say when we may expect the Chancellor of the Exchequer to take action?