To ask Mr Chancellor of the Exchequer, if he will make an estimate of the amount of inheritance tax that has been avoided by the use of Deed of Variations in the tax year (a) 2013-14 and (b) 2014-15.
16 June 2015
The information requested is not available.
In the March 2015 Budget the Government announced that it would undertake a review of how deeds of variation are used for tax purposes. The findings from this review will be reported in the Autumn.