C403
The Secretary, Estate Duty Office, to Crown Agents.
C.O
P/Pensions 584.
37622
1987.1913 Estate Duty.
RECS
Gentlemen,
Somerset House, W.C.
23rd October, 1913.
IR 31 00 13
Alexander Thomson Walker deceased
I write to say that from information whi ch
has been furnished to this office it would appear that
a claim for Estate Duty has arisen under the provisions
of Section 2 (1) (d) of the Finance Act, 1894, in
connection with the death, on the 27th July last, of
the above deceased in respect of a pension of £109
per annum which has been granted to his widow from
the Widows and Orphans Fund of Hong Kong.
The deceased, who is described in the Inland
Revenue Affidavit of his Estate as a Civil Engineer,
was employed as a Government Servant in Hong Kong and
it is understood that he was bound to contribute to
the Fund in question.
Mr. Trevor C. Newman, the Solicitor acting
for the widow of the deceased, states that he has been
in communication with the Crown Agents in relation to
the matter and that he understands that the persion is
not liable to Death Duties.
With a view to determining whether any
liability to duty attaches to pensions of this nature, I shall be much obliged if you will inform me whether the pensions are guaranteed by the Government and whether members' contributions are made compulsorily
and