Home Guard (Death Duties).

Oral Answers to Questions — British Army. – in the House of Commons on 16th July 1942.

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Photo of Mr William Thorne Mr William Thorne , West Ham Plaistow

asked the Chancellor of the Exchequer whether the estate of a Home Guard who dies on active service is charged with Estate Duty?

Photo of Sir Kingsley Wood Sir Kingsley Wood , Woolwich West

The estate of any member of the Home Guard who dies from wounds inflicted, accidents occurring or disease contracted whilst on duty is entitled to the relief from Death Duties conferred on the estates of soldiers, sailors and airmen by Section 38 of the Finance Act, 1924.

Photo of Sir John Mellor Sir John Mellor , Tamworth

Will the right hon. Gentleman explain how the Scottish case, in which judgment has been reserved, came about?

Photo of Sir Kingsley Wood Sir Kingsley Wood , Woolwich West

I understand that the case is at present before the Court of Session in Edinburgh, and therefore I cannot comment on it.

Photo of Sir John Mellor Sir John Mellor , Tamworth

Has not the attitude of the Government in regard to Estate Duty been inconsistent with their attitude in regard to the pensions of Home Guard officers?