HC Deb 16 July 1942 vol 381 c1340
26. Mr. Thorne

asked the Chancellor of the Exchequer whether the estate of a Home Guard who dies on active service is charged with Estate Duty?

Sir K. Wood

The estate of any member of the Home Guard who dies from wounds inflicted, accidents occurring or disease contracted whilst on duty is entitled to the relief from Death Duties conferred on the estates of soldiers, sailors and airmen by Section 38 of the Finance Act, 1924.

Sir John Mellor

Will the right hon. Gentleman explain how the Scottish case, in which judgment has been reserved, came about?

Sir K. Wood

I understand that the case is at present before the Court of Session in Edinburgh, and therefore I cannot comment on it.

Sir J. Mellor

Has not the attitude of the Government in regard to Estate Duty been inconsistent with their attitude in regard to the pensions of Home Guard officers?