HC Deb 30 July 1982 vol 28 c830W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer if he will seek to ensure that it is the practice of the Inland Revenue not to discriminate in the time allowed for a settlement of tax between large estates and small in order to avoid cases in which immediate settlement is insisted upon in the case of persons who die leaving small estates but where latitude is allowed to substantial estates to arrange for tax payments to be made on the basis of lengthy procedures; and if he will formalise the practice by fixing a time limit within which tax settlements on all estates must be completed.

Mr. Wakeham

I regret that in the time available it has not been possible to provide the information requested. I shall write to the hon. Member.