HC Deb 02 June 1943 vol 390 c216W
Dr. Summerskill

asked the Attorney-General whether he is aware that, while a wife's savings in a co-operative society are the property of her husband during her lifetime, they are treated as part of her estate by the Inland Revenue authorities for the purpose of Death Duties; and will he consider removing this anomaly?

The Attorney-General

The question of the legal ownership of moneys standing in a wife's name in a co-operative society is a question of fact in each case. The Inland Revenue Authorities do not treat savings belonging to the husband as part of his wife's estate for Death Duty purposes. If my hon. Friend will let me have details of the cases which she has in mind I will have inquiries made.