asked the Chancellor of the Exchequer whether the provision of rent-free accommodation to a mother or other dependent relative will give rise to a liability to capital transfer tax.

I am considering this in the light of the debate in the Committee on the Finance Bill.

asked the Chancellor of the Exchequer whether a person who receives funds back from a settlement, which was originally created from his own funds, will be liable to pay capital transfer tax on the amount paid back to him; and whether this will be so even if the settlement was created because of his illness or disability.

I shall let the hon. Member have a reply as soon as possible.