HC Deb 15 May 1952 vol 500 c135W
12. Mr. Powell

asked the Chancellor of the Exchequer whether he is aware that the present procedure for the valution of shares of private companies brings considerable hardship to small companies when Death Duties have to be paid; what representations he has received to this effect from the National Union of Manufacturers, the National Federation of Grocers, the Drapers' Chamber of Trade and other bodies; and whether he will carry out an investigation into this problem.

Mr. Boyd-Carpenter

My right hon. Friend the Chancellor of the Exchequer has received a number of representations on this subject and is ready to consider any concrete evidence of hardship which is put before him.