HC Deb 06 November 1978 vol 957 c60W
Mr. Peter Rees

asked the Chancellor of the Exchequer whether the published practice of the Commissioners of Inland Revenue in regard to interests in possession for the purposes of capital transfer tax has been altered in the light of the decision in Pearson v. Commissioners of the Inland Revenue.

Mr. Denzil Davies

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