HC Deb 01 July 1996 vol 280 cc283-4W
Mr. Malcolm Bruce

To ask the Chancellor of the Exchequer what plans he has to equalise the inheritance tax treatment of surviving partners in long-term homosexual couples with the treatment of the surviving partner in heterosexual marriages; and if he will make a statement. [34949]

Mr. Jack

There are no such plans. Inheritance tax exemption for transfers between spouses is not available to unmarried couples.