CO129-540-3 Death gratuity- liability to estate duty 10-5-1932 - 23-5-1932 — Page 2

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