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Capital And Income (Distribution)

Volume 80: debated on Wednesday 12 June 1985

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asked the Chancellor of the Exchequer if, pursuant to the answer of 3 June, Official Report, column 70, concerning the distribution of capital and income, he will publish such information as he has available in a form as near as possible to that requested.

The available information is on the distribution of capital holdings and capital transfer tax liability by range of net capital value, and of capital gains tax liability by range of chargeable gain. It is published annually in "Inland Revenue Statistics", copies of which are in the Library. These statistics are derived from assessments of capital transfer tax and capital gains tax which do not contain information about income.