asked the Chancellor of the Exchequer whether, in view of the representations made to him, he has any statement to make regarding the effect of Death Duties on engineering and other firms whose capital is held in a few hands.

I have received the representations to which the hon. Member refers, but so far no concrete evidence in in support of them has been produced.

Is not the Chancellor aware that the incidence of Death Duties upon these small firms in private hands both discourages them from expansion and encourages them to distribute their profits, and surely he can get plenty of evidence of that from the Midlands, at any rate.

It is precisely the lack of evidence to which my original answer referred.