§ MR. T. L. CORBETT (Down, N.)
I beg to ask Mr. Chancellor of the Exchequer whether application is made 328 by the Inland Revenue authorities for payment of estate and succession duties on the death of individuals who held property for monastic and conventual institutions on undeclared trusts.
THE CHANCELLOR OF THE EXCHEQUER (Mr. AUSTEN CHAMBEHLAIN, Worcestershire, E.)
The Inland Revenue would claim estate and succession duties on property held by a deceased person on trust for a Roman Catholic monastic institution where they had evidence of property being so held. In the case of a community of nuns, the death of a trustee would not give rise to any claim for death duties.