HL Deb 03 December 1997 vol 583 cc191-2WA
Lord Stoddart of Swindon

asked Her Majesty's Government:

Whether they will consider replacing the present 40 per cent. rate of tax on inherited wealth by a greater number of tax bands related to the amount of the inheritance; and, if not, why not.

Lord McIntosh of Haringey

The Chancellor of the Exchequer continues to review all aspects of the tax system.