§ Mr. A. M. SAMUELasked the Chancellor of the Exchequer whether, in the case of a partnership where the provisions of the partnership articles are that the partners divide the profits during their lives and the business goes to the survivor on the death of one of them, death duties are in practice claimed by the Inland Revenue on the decease of one of the partners; and whether, if so, the claim is made that the executors of the deceased partner are liable for the amount by which estate duty is increased by reason of the benefit to the survivor or is the claim made upon the survivor?
§ Mr. SNOWDENI regret that this matter raises questions which could not be answered with certainty except by reference to the actual facts as existing at the date of death of the partner.