§ Mr. Maurice Macmillanasked the Chancellor of the Exchequer what were the costs of administering capital transfer tax in 1977–78; and how many staff were necessary for its administration.
§ Mr. Denzil DaviesFinal figures are not yet available. The total cost of administering the capital transfer tax and estate duty in 1977–78 is expected to be of the order of £14 million. The number of staff employed on those duties in the capital taxes office at the end of 1977–78 was about 1,050.
§ Mr. Rifkindasked the Chancellor of the Exchequer why capital transfer tax was not included in the taxes proposed by the Government for inclusion amongst taxes covered by the directive of the Council of the European Communities dated 19th December 1977, No. 77/799/EEC.
§ Mr. Denzil Davies, pursuant to his reply [Official Report, 15th May 1978], gave the following information:
Member States generally did not think it appropriate to include capital transfer taxes within the scope of this directive.