HC Deb 10 April 1978 vol 947 c322W
Lord James Douglas-Hamilton

asked Chancellor of the Exchequer, in view of the fact that the Chancellor of the Exchequer has admitted that doubts have been expressed about the incidence of capital transfer tax on heritage under Scots law, if he will consider taking steps to identify this point, either by legislation or by directive.

Mr. Denzil Davies

I will let the hon. Member have a reply as soon as possible.

Lord James Douglas-Hamilton

asked the Chancellor of the Exchequer, in view of the fact that he is aware of the doubts expressed about the incidence of capital transfer tax on heritage under Scots law, if he will consider taking action, so that the administration of certain estates need not be held up by the executors who do not know on whom the burden of tax will fall.

Mr. Denzil Davies

I will let the hon. Member have a reply as soon as possible.