§ Mr. LilleyTo ask the Chancellor of the Exchequer if the current Inland Revenue review of tax avoidance measures will cover the use of discretionary trusts set up by foreign nationals for the benefit of United Kingdom residents. [19111]
§ Mr. Gordon Brown[holding answer 4 December 1997]: The present tax treatment of offshore trusts is being considered in the wide ranging review of areas of tax which I announced in my Budget Statement.