asked the Chancellor of the Exchequer if he has come to any decision with the Channel Islands in regard to Death Duties?

The subject to which my hon. Friend refers is engaging my attention, hut I am not able at the present to make any statement on the matter.

Is it not possible to do something which will have a practical result?

No one is more anxious to secure some practical result than I am, not only in regard to the question of contributions, but on what is a still more important question—tax evasions by persons taking up their residence there.

Has the right hon. Gentleman yet received the Death Duties on a certain estate which has recently been very prominently before the Courts?

That is rather a vague description, but if I am right in inferring that the hon. Member means the Houston estate, that matter is being pursued with vigour by the Revenue authorities, and will be pursued, but these matters take considerable time in regard to very complicated estates.