1. H. Kong. Tel. 96.
10-5-32
น
Stater quendtion has arisen whether death
gratuity is liable to entate duty, subunits absons.
practice in ather Colonics, also
of enquins m
position where estate is in U.K.
su
ministes & decision in
Phase ser
70193 Gennal
30
justified in replying
telegram submitted-
As ou
? We should he
as in draft
Hunter My 12, 1932.
mufu
abol
the practice in
Mis
In
I have qualified
counting is not official
definite statement in 1 Hunter's daft-
Clause 15/1) of his Finana Bill und before the House of Commons provides for the taxation of whentay persunis;
hue
is nothing in
te till about dearth pativities.
J. M/L
13.5.32
I telephoned to one of the Assistant
Solicitors (Mr.Blatch) to the Board of Inland Revenue
this morning, and he informed me that gratuities paid
to the personal representatives of Civil Servants under
the Superannuation Acts in this country are not brought
in for estate duty. It appears that these gratuities
are not specifically exempted by Statute from such
duty, but that the same principle obtains as that
applied in the case of payments made under the
Workmen's Compensation and the Employers' Liability
Acts there being no statutory exemption for the latter
-
payments. The argument seems to be that these
gratuities arise after death, and are not regarded,
therefore