asked the Minister for Finance the practice followed by the Estate Duty Office in assessing liability for estate duty in cases where husband and wife die in circumstances in which it is impossible to determine which of them survived the other.
Ceisteanna—Questions. Oral Answers. - Estate Duty.
16.
Mr. Ryan
In the circumstances stated, death duties are levied on the basis that neither spouse survived the other.
Mr. Ryan
Am I to understand that it is accepted that the estate passes only once?
No. Estate Duty would be assessed on each person. The husband and wife would both be assessed on their own estate.
Mr. Ryan
What would happen in a case where the wife had no estate?
She would not pay anything, if she had nothing.
17.
asked the Minister for Finance if there is now any reason why the Estate Duty Office should require different forms in respect of estates under £500; and if it would not be more convenient for both the Revenue authorities and the legal profession to have a standard form in respect of all estates under £4,000.
In view of special probate provisions relating to estates which do not exceed £500 in gross value, a separate form of Inland Revenue affidavit is necessary.