HC Deb 15 January 2003 vol 397 c661W
Paul Flynn

To ask the Chancellor of the Exchequer what plans he has to ensure that inheritance tax is paid on the same basis by all residents of the United Kingdom. [90251]

Dawn Primarolo

Inheritance tax is payable on the world-wide estate of those who die domiciled in the UK, or are treated as domiciled here by virtue of their length of residence.