HL Deb 15 November 2001 vol 628 cc95-6WA
Lord Stoddart of Swindon

asked Her Majesty's Government:

Whether they will undertake a fundamental review of inheritance tax to make it fairer, for instance, by means of substantially increasing the exemption limit and taxing the remainder on a sliding scale from 10 per cent to 90 per cent and introducing measures to eliminate avoidance and evasion. [HL1205]

Lord McIntosh of Haringey

The Chancellor of the Exchequer keeps all aspects of the tax system, including inheritance tax, under constant review.