Skip to main content

Capital Transfer Tax

Volume 957: debated on Tuesday 7 November 1978

The text on this page has been created from Hansard archive content, it may contain typographical errors.

asked the Chancellor of the Exchequer whether the published practice of the Commissioners of Inland Revenue in regard to interests in possession for the purposes of capital transfer tax has been altered in the light of the decision in Pearson v. Commissioners of the Inland Revenue.

pursuant to his reply [Official Report, 6th November 1978], gave the following information:The Inland Revenue is considering the implications of this decision.