HC Deb 26 February 1946 vol 419 c1741
61. Mr. William Teeling

asked the Chancellor of the Exchequer whether, in view of a recent judgment that wives' savings belong to their husbands, it is now the intention of his Department that widows shall be asked to pay death duties on their savings on the demise of their husbands; and, if so, whether a special exception can be made in the case of National Savings Certificates and such personal property as jewels or household furniture purchased out of such savings.

Mr. Dalton

The case, which I think the hon. Member has in mind, related only to savings cut of a housekeeping allowance made by a husband to his wife. No property belonging in law to a wife is assessed to death duties as part of her husband's estate.