HC Deb 18 January 1971 vol 809 c210W
Mr. Deakins

asked the Chancellor of the Exchequer if in his forthcoming Budget he will introduce measures to increase the yield from death duties.

Mr. Patrick Jenkin

I cannot anticipate my right hon. Friend's Budget statement.

Mr. Deakins

asked the Chancellor of the Exchequer what is the present yield from death duties.

Mr. Patrick Jenkin

The net receipt in 1969–70 was £364.8 million.

Mr. Deakins

asked the Chancellor of the Exchequer how many cases of evasion of death duties have been discovered in each of the years from 1964 onwards; and what action was taken by his Department to deal with any such cases.

Mr. Patrick Jenkin

The number of cases which were the subject of inquiry is given in the table below. In such cases any unpaid duty is recovered and the possibility of penalty proceedings considered. Penalties were imposed in six cases over the period. There were also two convictions for fraud in 1967.

Year ending 30th September
1964 94
1965 112
1966 113
1967 104
1968 125
1969 156
1970 92