§ Mr. Grovesasked the Chancellor of the Exchequer whether his attention has been called to the hardships entailed in circumstances where Estate Duty is assessed on property damaged by enemy action as if the property were not damaged, and, in cases where the extent of the damage exceeds £100, or where value payments are to be made at some future date, duty is assessed on non-existent values which, according to normal practice, should be assessed on values as at the date of death; and whether he will take steps to remedy this grievance?
§ Sir K. WoodI think my hon. Friend is under a misapprehension in regard to the point he raises. If he will let me have particulars of any cases lie may have in mind I will have them examined and will write to him.