§ 51. Mr. Culverwellasked the Chancellor of the Exchequer whether he is aware that, in cases where several members of a family are simultaneously killed by enemy action, the cost of taking out letters of administration is incurred several times in respect of the same estate; and will he take steps to save beneficiaries this unnecessary expense?
§ Sir K. WoodI would refer my hon. Friend to the statement which I made on 13th May in answer to a Question by my hon. Friend the Member for Greenwich (Sir G. Hume) and to the terms of Clause 37 of the Finance Bill.
§ 52. Mr. Culverwellasked the Chancellor of the Exchequer whether he is aware that, in cases of whole families killed by enemy action. Estate Duty is charged on the same estate, in some cases, three or four times; and will he take steps to remedy this injustice?
§ Sir K. WoodEach death must be treated separately for the purpose of the administration of the estates in question in order to prevent confusion arising in the devolution of property. Where each of the persons in question dies intestate the cost of obtaining such letters of administration as may be necessary may be very small but would no doubt vary according to the circumstances of each case. So far as the cost consists of Estate Duty, I would refer my hon. Friend to the proposals for a further remission contained in the Finance Bill. A reduction of court fees would follow automatically.