HC Deb 13 May 2002 vol 385 c437W
Paul Flynn

To ask the Chancellor of the Exchequer if he will publish the principles of the arrangement made between the Government and the monarchy for the payment by the royal family of(a) income tax, (b) inheritance tax and (c) capital gains tax. [56421]

Mr. Gordon Brown

The arrangements are set out in full in the Memorandum of Understanding in the Royal Trustees report (HC 464) published on 11 February 1993.

Norman Baker

To ask the Chancellor of the Exchequer if he will make it his policy to ensure inheritance tax is paid on the estate of the Her late Majesty the Queen Mother. [55825]

Mr. Gordon Brown

Inheritance tax is payable in accordance with the normal rules and paragraph 21(b) of the 1993 Memorandum of Understanding in the Royal Trustees report (HC 464).