§ Mr. Holmanasked the Chancellor of the Exchequer what part of gifts inter vivos which failed to escape death duties during the latest year for which figures are available was contained by estates exceeding £100,000.
§ Sir E. BoyleAbout a quarter.
§ Mr. Holmanasked the Chancellor of the Exchequer what proportion of gifts inter vivos which failed to escape death duties during the latest year for which figures are available were, respectively, 129W within one, two or three years of escaping duty.
§ Sir E. BoyleI regret that this information is not available.
§ Mr. Holmanasked the Chancellor of the Exchequer what he estimates would have been the cost to the Exchequer of the Estate Duty concession which is contained in this year's Finance Bill had it been in operation during any previous year or period of years.
§ Sir E. BoyleIt is estimated that the proposed relief for gifts inter vivos would have cost about £1¾ million a year on average over the five years 1954–55 to 1958–59.