§ Mr. Nigel Griffiths
To ask the Chancellor of the Exchequer in how many cases(a) inheritance tax and (b) capital gains tax was remitted or written off as irrecoverable for each year since 1989.
§ Mr. Dorrell
The total number of cases and amounts of inheritance tax and capital gains tax remitted off or written off by the Inland Revenue for each year since 1989 (figures for 1992 are not yet available) is as follows:
INHERITANCE TAX CAPITAL TAX GAINS Number of cases Nearest £ Number of cases Nearest £ thousand 1989 10 70,730 5,449 10,856,000 1990 34 225,549 6,492 12,076,000 1991 35 413,038 8,418 29,721,000
ODA RTA Toronto terms Trinidad terms Exceptional treatment Afghanistan Bangladesh Benin Benin Bolivia Bolivia Bolivia Botswana Burkina Faso Central African Rep Ethiopia Ethiopia Egypt Egypt Gambia Ghana Guinea-Bissau Guinea Republic Guinea Republic Guyana Honduras Indonesia Kenya Lesotho Madagascar Malawi Mali Mali Mauritania Mauritania Mozambique Mozambique Mozambique Nepal Nicaragua Niger Pakistan Poland Senegal Senegal Sri Lanka Sudan Tanzania Tanzania Tanzania Togo Togo Uganda Uganda Uganda Western Samoa Zaire Zambia Zambia 23 18 13 2