§ Mr. CLARKEasked the Chancellor of the Exchequer if his attention has been directed to cases where the estates of deceased persons are not liable to payment of Estate and Death Duties owing to these persons having recently become domiciled in the Channel Islands; and if he will take measures to protect the taxpayers of the country from such evasions of the Death Duties?
§ Mr. PETHICK-LAWRENCEMy hon. Friend may rest assured that the whole subject of the avoidance, not merely of Death Duties, but of taxation in general, is not overlooked, and that appropriate 245W action in the matter will be taken, should the necessity arise.