HC Deb 20 May 1974 vol 874 c34W
Mr. Corrie

asked the Chancellor of the Exchequer, where a farmer includes his family in a partnership and then dies, whether the difference between "herd book" value of his livestock and market value is proposed to be liable to gift tax.

Dr. Gilbert

I would refer the hon. Gentleman to the reply which the Chief Secretary to the Treasury gave to the hon. and learned Member for Dover and Deal (Mr. Rees) on 2nd May.—[Vol. 872, c. 1313.]