HC Deb 30 March 1993 vol 222 cc143-4W
Mr. Nigel Griffiths

To ask the Chancellor of the Exchequer in how many cases(a) inheritance tax and (b) capital gains tax was remitted or written off as irrecoverable for each year since 1989.

Mr. Dorrell

The total number of cases and amounts of inheritance tax and capital gains tax remitted off or written off by the Inland Revenue for each year since 1989 (figures for 1992 are not yet available) is as follows:

INHERITANCE TAX CAPITAL TAX GAINS
Number of cases Nearest £ Number of cases Nearest £ thousand
1989 10 70,730 5,449 10,856,000
1990 34 225,549 6,492 12,076,000
1991 35 413,038 8,418 29,721,000

ODA RTA Toronto terms Trinidad terms Exceptional treatment
Afghanistan
Bangladesh
Benin Benin
Bolivia Bolivia Bolivia
Botswana
Burkina Faso Central African Rep
Ethiopia Ethiopia
Egypt Egypt
Gambia
Ghana
Guinea-Bissau
Guinea Republic Guinea Republic
Guyana
Honduras
Indonesia
Kenya
Lesotho
Madagascar
Malawi
Mali Mali
Mauritania Mauritania
Mozambique Mozambique Mozambique
Nepal
Nicaragua
Niger
Pakistan
Poland
Senegal Senegal
Sri Lanka
Sudan
Tanzania Tanzania Tanzania
Togo Togo
Uganda Uganda Uganda
Western Samoa
Zaire
Zambia Zambia
23 18 13 2