HC Deb 14 December 1926 vol 200 c2797W

asked the Chancellor of the Exchequer if he is prepared to consider the introduction of the necessary legislation to authorise officers of Customs and Excise to administer grants of representation in estates not exceeding £1,000 in value in view of the depreciation of values since the existing limit of £500 was fixed and the convenience such an extension would confer on the executors of small estates?


The reply is in the negative. The considerations arising in connection with the payment of Death Duties are, in the case of estates exceeding £500 gross value, different from those arising in the case of estates below that figure, and are such as render the adoption of the course suggested by the hon. Member inappropriate.

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