HC Deb 07 November 1978 vol 957 c136W
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,

pursuant to his reply [Official Report, 6th November 1978], gave the following information:

The Inland Revenue is considering the implications of this decision.

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