§ Mr. Matthew TaylorTo ask the Chancellor of the Exchequer what estimate he has made of the number of beneficiaries of(a) taper relief and (b) exemption from capital gains accrued but unrealised at death in (i) 2000–01 and (ii) 2001–02; and if he will make a statement. [146042]
§ Dawn Primarolo[holding answer 18 January 2001]: About 90 per cent. of the 190,000 CGT taxpayers for 2000–01 are expected to realise some gains to which the applicable taper rate will be less than 100 per cent.
It is estimated that, for 2000–01, 55,000 estates might benefit from the exemption for capital gains accrued but unrealised at death.
Corresponding information for 2001–02 is not available.