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424708

registered interest
date	28/10/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Small Businesses: Inheritance Tax
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government whether they will publish annually a list of Alternative Investment Market companies that qualify for Inheritance Tax relief.
tabling member printed	Lord Naseby
uin	HL3078
answer	answer is ministerial correction date of answer 11/11/2015 answer text <p>HM Revenue and Customs (HMRC) do not have a list of Alternative Investment Market companies that qualify for Business Property Relief.</p><br /><p>The claim to the relief will depend on the circumstances of each case. Shares in a company might no longer qualify for Business Property Relief if the company went into liquidation or moved to a full listing on the UK Stock Exchange after publication. Any information provided by HMRC about a company may become out of date quickly raising the risk that relief is claimed incorrectly.</p><br /> answering member printed Lord O'Neill of Gatley question first answered 11/11/2015 16:20:38 answering member 4536 label Biography information for Lord O'Neill of Gatley
tabling member	1251 label Biography information for Lord Naseby

424709

registered interest
date	28/10/2015
answering body	Home Office
answering dept id	1
answering dept short name	Home Office
answering dept sort name	Home Office
hansard heading	Crimes against Humanity: Sri Lanka
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government, in the light of the UN OISL report published in September, what action they intend to take to bring to justice those British citizens residing in the United Kingdom who are alleged to have committed war crimes or crimes against humanity whilst fighting for the Tamil Tigers.
tabling member printed	Lord Naseby
uin	HL3079
answer	answer is ministerial correction date of answer 11/11/2015 answer text <p>The investigation and prosecution of all criminal offences, including whether an offence has been committed, is an operational matter for the police and Crown Prosecution Service.</p> answering member printed Lord Bates question first answered 11/11/2015 15:47:49 answering member 1091 label Biography information for Lord Bates
tabling member	1251 label Biography information for Lord Naseby