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626511

registered interest
date	01/11/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what guidance his Department makes available to help prepare for the consequences of inheritance tax and other death-related costs.
tabling member constituency	Strangford
tabling member printed	Jim Shannon
uin	51295
answer	answer is ministerial correction date of answer 08/11/2016 answer text <p>Guidance is available at <a href="https://www.gov.uk/inheritance-tax" target="_blank">https://www.gov.uk/inheritance-tax</a>. More detailed technical guidance is available at https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual.</p><p> </p><p>Bereaved customers and executors can also call the Inheritance Tax and Probate helpline and the Bereavement helpline for advice. In addition, information on inheritance tax is provided on the various inheritance tax forms and guides sent to executors following a death.</p> answering member constituency Battersea answering member printed Jane Ellison question first answered 08/11/2016 16:31:39 answering member 3918 label Biography information for Jane Ellison
tabling member	4131 label Biography information for Jim Shannon

512783

registered interest
date	14/04/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government what assessment they have made of whether children of a first marriage are disadvantaged compared with the children of subsequent marriages under current inheritance tax rules.
tabling member printed	Lord Myners
uin	HL7672
answer	answer is ministerial correction date of answer 28/04/2016 answer text <p>Inheritance tax is generally levied on estates rather than on beneficiaries. Although any legacies to a spouse or civil partner will be exempt, the relationship between the deceased and the beneficiaries usually has no effect on the inheritance tax liability of an estate under the current rules. The children of first marriages and of subsequent marriages, and indeed other beneficiaries of the deceased, will generally be treated in the same way.</p><p> </p><p>The Government considered whether children of a first marriage would be disadvantaged compared with children of subsequent marriages when developing legislation for the new residence allowance. This is being phased in from April 2017 for individuals who leave their home to their children, grandchildren or other direct descendants. The definition of direct descendants includes a person who was at any time a step-child of the deceased so it would apply equally to children of first and any subsequent marriages.</p><p> </p><p> </p> answering member printed Lord O'Neill of Gatley question first answered 28/04/2016 14:48:38 answering member 4536 label Biography information for Lord O'Neill of Gatley
tabling member	3869 label Biography information for Lord Myners

456022

registered interest
date	29/02/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, whether death duties apply to mineral estates; and if he will make a statement.
tabling member constituency	Workington
tabling member printed	Sue Hayman
uin	28797
answer	answer is ministerial correction date of answer 03/03/2016 answer text <p><strong>Mineral rights (or ‘mineral estates’) will generally be owned by the person who owns the surface land, but they can be held separately. Rights in respect of some minerals, such as mineral oil and gas, are held by the Crown, or the Coal Authority in the case of coal deposits. </strong></p><p><strong> </strong></p><p><strong>Where an individual owns mineral rights, the value of them forms part of their estate for inheritance tax purposes. </strong></p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 03/03/2016 17:11:59 answering member 1529 label Biography information for Mr David Gauke
tabling member	4395 label Biography information for Baroness Hayman of Ullock

450312

registered interest
date	03/02/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what the (a) primary and (b) secondary policy purposes are of inheritance tax relief for estates left on death.
tabling member constituency	Feltham and Heston
tabling member printed	Seema Malhotra
uin	25838
answer	answer is ministerial correction date of answer 08/02/2016 answer text <p>There are several inheritance tax (IHT) reliefs and these have different policy purposes. Transfers between spouses, including civil partners, are exempt from IHT. Taken together with the IHT nil-rate band, these exemptions are designed to allow most estates to be passed on to beneficiaries without an inheritance tax liability. More targeted exemptions and reliefs have different purposes including encouraging charitable giving, ensuring that businesses and farms do not have to be broken up to pay the liability and ensuring estates of those in the armed services and our emergency services who die in active service are exempt from inheritance tax.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 08/02/2016 15:53:10 answering member 1529 label Biography information for Mr David Gauke
tabling member	4253 label Biography information for Seema Malhotra

418651

registered interest
date	14/09/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what plans his Department has to further reduce the level of inheritance tax on homes.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	10184
answer	answer is ministerial correction date of answer 21/09/2015 answer text <p>At the Summer Budget 2015, the Government announced it will reduce the burden of inheritance tax for families by making it easier to pass on a home to direct descendants. Information about this measure is available at https://www.gov.uk/government/publications/inheritance-tax-main-residence-nil-rate-band-and-the-existing-nil-rate-band/inheritance-tax-main-residence-nil-rate-band-and-the-existing-nil-rate-band.</p><p> </p><p> </p><p> </p><p>The Government keeps all taxes under review.</p><p> </p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 21/09/2015 10:31:57 answering member 1529 label Biography information for Mr David Gauke
tabling member	1447 label Biography information for Andrew Rosindell

418655

registered interest
date	14/09/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will make it his policy to extend inheritance tax relief to (a) a mother and father and (b) a sibling or siblings living together in the family home.
tabling member constituency	Beckenham
tabling member printed	Bob Stewart
uin	10162
answer	answer is ministerial correction date of answer 22/09/2015 answer text <p>At the Summer Budget 2015, the Government announced it will reduce the burden of inheritance tax for families by making it easier to pass on a home to direct descendants. Information about this measure is available at https://www.gov.uk/government/publications/inheritance-tax-main-residence-nil-rate-band-and-the-existing-nil-rate-band/inheritance-tax-main-residence-nil-rate-band-and-the-existing-nil-rate-band.</p><p> </p><p> </p><p> </p><p>The Government has sought to focus on the passing of homes to the next generation in the immediate family. This ensures that parents know they will be able to pass on the family home that they have worked hard for to the next generation without the worry of inheritance tax. Around 80% of estates with both a residence and an inheritance tax liability are expected to be in a position to benefit.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 22/09/2015 13:10:11 answering member 1529 label Biography information for Mr David Gauke
tabling member	3919 label Biography information for Bob Stewart

418279

registered interest
date	10/09/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how much inheritance tax was collected in each of the last twelve months for which figures are available.
tabling member constituency	Ellesmere Port and Neston
tabling member printed	Justin Madders
uin	9848
answer	answer is ministerial correction date of answer 15/09/2015 answer text <p>HM Revenue and Customs publishes a monthly summary of tax and National Insurance Contributions receipts. The most recent summary was published on 21<sup>st</sup> August 2015. This is available online at <a href="https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk" target="_blank">https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk</a> and includes monthly Inheritance Tax receipts up to and including July 2015.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 15/09/2015 15:57:52 answering member 1529 label Biography information for Mr David Gauke
tabling member	4418 label Biography information for Justin Madders

418058

registered interest
date	09/09/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what proportion of estates where liable for inheritance tax in (a) Ellesmere Port and Neston constituency, (b) the North West and (c) England in the last financial year for which figures are available.
tabling member constituency	Ellesmere Port and Neston
tabling member printed	Justin Madders
uin	9755
answer	answer is ministerial correction date of answer 14/09/2015 answer text <p>The information requested is published each year as part of Table 12.12 of the Inheritance Tax Official statistics, The most recent year for which these figures are available is 2012-13 and can be found at the following link : <a href="https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-1212-provisional-numbers-of-taxpaying-estates-passing-on-death-in-2012-to-2013" target="_blank">https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-1212-provisional-numbers-of-taxpaying-estates-passing-on-death-in-2012-to-2013</a>.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 14/09/2015 14:57:43 answering member 1529 label Biography information for Mr David Gauke
tabling member	4418 label Biography information for Justin Madders

417559

registered interest
date	08/09/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what estimate his Department has made of the effect on revenue accruing to the Exchequer of restricting the additional nil-rate inheritance band (a) to residences only, (b) to direct descendants only and (c) by tapered withdrawal between £2,000,000 and £2,350,000.
tabling member constituency	Clacton
tabling member printed	Mr Douglas Carswell
uin	9660
answer	answer is ministerial correction date of answer 16/09/2015 answer text <p>The information requested can be found in table 2.1 of the Summer Budget and is available here:</p><p> </p><p>https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/443232/50325_Summer_Budget_15_Web_Accessible.pdf</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 16/09/2015 14:46:52 answering member 1529 label Biography information for Mr David Gauke
tabling member	1527 label Biography information for Mr Douglas Carswell

390675

registered interest
date	16/07/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what the average length of time is between the date of receipt by HM Revenue and Customs of correspondence about inheritance tax liability and a response being given.
tabling member constituency	Christchurch
tabling member printed	Mr Christopher Chope
uin	7586
answer	answer is ministerial correction date of answer 21/07/2015 answer text <p>The information is not available as HM Revenue and Customs (HMRC) do not record the time taken between receipt and response for each piece of correspondence about inheritance tax.</p><p> </p><p> </p><p> </p><p>HMRC aims to respond to 80% of general inheritance tax correspondence within 15 working days. If the correspondence is a full inheritance tax return a response will take longer because of routine compliance checks.</p><p> </p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 21/07/2015 16:12:33 answering member 1529 label Biography information for Mr David Gauke
tabling member	242 label Biography information for Sir Christopher Chope