HC Deb 13 May 1943 vol 389 c788
56. Dr. Summerskill

asked the Chancellor of the Exchequer whether a wife's savings in a co-operative society are treated by the Inland Revenue Department as her property, and, in the event of her death, are subject to Death Duty as part of her estate?

Sir K. Wood

I can only say that any property belonging to a wife forms part of her estate for purposes of Estate Duty.

Dr. Summerskill

Can the right hon. Gentleman reconcile the statement he has already made with the ruling which a judge has just given in the Oxford County Court to the effect that the savings of a wife in a co-operative society belong to her husband?

Sir K. Wood

I dare say I could if I had the opportunity.