Capital Gains Tax

HC Deb 05 February 2001 vol 362 c411W

Mr. Matthew Taylor

To ask the Chancellor of the Exchequer if the estimate of cost of capital gains tax exemption at death published in the Treasury's 'Tax Ready Reckoner' in November 2000 assumes all normal capital gains tax rules apply; and if he will make a statement. [148663]

Dawn Primarolo

The estimate reflects the main features of the capital gains tax regime which would apply assuming disposal of assets at date of death.