§ 3. Mr. David Jamesasked the Chancellor of the Exchequer whether he has completed his consideration of the proposition to retain the capital sum of estate duty paid in trust for the surviving spouse and for dependent children still in receipt of full-time education; and if he will make a statement.
§ Mr. HigginsI am afraid I cannot anticipate my right hon. Friend's Budget statement.
§ Mr. David JamesWould my right hon. and hon. Friends agree that to hit a woman at the point of bereavement suggests a heartless society, and, since married couples are taxed as one in life, should they not be taxed as one in death?
§ Mr. HigginsI sympathise with my hon. Friend's views, but I am sure he will appreciate that I cannot say more at this time.