§ Mr. Wigleyasked the Chancellor of the Exchequer what is the time limit during which the Inland Revenue may leave a deceased person's tax affairs in abeyance and thereby prevent the representatives of the deceased from concluding the settling of his estate.
§ Mr. Robert SheldonIn the case of assessments upon the personal representatives of a deceased person in respect of income or chargeable gains which arose or accrued to him before his death, the time allowed for making assessments is not later than the end of the third year following the year of assessment in which he died.