§ Mr. GRETTONasked the Chancellor of the Exchequer if, when the owner of an income liable to Super-tax dies when only six months of the current financial year have elapsed, it is the practice of the Income Tax Commissioners to charge the estate of the deceased for Income Tax and Super-tax until the date of death, and to charge the successor to the same income Super-tax and Income Tax on that income for the whole of the financial year; and, if so, will he give directions that, in similar cases to the above, the successor on death to an estate shall not be required to pay Income Tax or Super-tax for the period before he actually became possessed of the income?
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§ Mr. LLOYD GEORGEWhen a person owning income liable to Super-tax dies in the course of a given financial year Income Tax is charged on his income up to the date of death and Super-tax proportionate to the part of the year which elapsed before the date of death. His successor is charged with Income Tax on the income arising after the date of death, but not with Super-tax for that year in respect of the income of the estate. There is therefore no necessity for giving the directions suggested by the hon. Member.