§ Mr. Derek TwiggTo ask the Chancellor of the Exchequer what plans he has to raise the limit below which delivery of an inheritance tax account is not required for administering a deceased person's estate. [45539]
§ Dawn PrimaroloThe Inland Revenue has today laid Regulations increasing the limit from £180,000 to £200,000. The increased limit will come into operation on 1 July 1998, for estates of persons dying on or after 6 April 1998. It will simplify the administration of some 5,000 estates.