My Lords, to follow up on the interesting question from the noble Baroness, Lady Deech, is there not a compromise? If the problem is a requirement for a sibling to sell a jointly owned and occupied property to pay IHT, why not simply defer the deceased’s liability, thereby leaving the surviving sibling undisturbed? The taxman would ultimately be paid. This could be done on the basis of a charge on the property, perhaps even tapered in favour of the Revenue or the surviving sibling, dependent on tax rate policy.

My Lords, to follow up on the interesting question from the noble Baroness, Lady Deech, is there not a compromise? If the problem is a requirement for a sibling to sell a jointly owned and occupied property to pay IHT, why not simply defer the deceased’s liability, thereby leaving the surviving sibling undisturbed? The taxman would ultimately be paid. This could be done on the basis of a charge on the property, perhaps even tapered in favour of the Revenue or the surviving sibling, dependent on tax rate policy.

To ask the Secretary of State for the Environment, Transport and the Regions, pursuant to his Answer 27th July, when the valuation of North West Development Agency freehold and leasehold assets was last undertaken.

To ask the Secretary of State for the Environment, Transport and the Regions, pursuant to his Answer 27th July, when the valuation of North West Development Agency freehold and leasehold assets was last undertaken.

To ask the Secretary of State for the Environment, Transport and the Regions, pursuant to his Answer of 27th July, 336 c343-4W, what is the name of the tenant at Lakeland Business Park, Cockermouth, whose letting commenced on 20th March. - Includes further information on tenants of Lakeland Business Park.

To ask the Secretary of State for the Environment, Transport and the Regions, pursuant to his Answer of 27th July, 336 c343-4W, what is the name of the tenant at Lakeland Business Park, Cockermouth, whose letting commenced on 20th March. - Includes further information on tenants of Lakeland Business Park.

To ask the Secretary of State for the Environment, Transport and the Regions, who owns the title to property (a) owned, (b) held on leasehold and (c) rented by the North West Development Agency.

To ask the Secretary of State for the Environment, Transport and the Regions, who owns the title to property (a) owned, (b) held on leasehold and (c) rented by the North West Development Agency.

To ask Mr Chancellor of the Exchequer, if he will make it departmental practice where government departments are seeking to rent or lease property from companies registered overseas in (a) tax havens or (b) otherwise to require the landlords to provide lessees with information as to corporate structure, directors' names...

To ask Mr Chancellor of the Exchequer, if he will make it departmental practice where government departments are seeking to rent or lease property from companies registered overseas in (a) tax havens or (b) otherwise to require the landlords to provide lessees with information as to corporate structure, directors' names...

To ask the Secretary of State for Trade and Industry, what arrangements exist to ensure that representatives of his Department, when negotiating leases on commercial property for use by his Department secure the best possible terms.

To ask the Secretary of State for Trade and Industry, what arrangements exist to ensure that representatives of his Department, when negotiating leases on commercial property for use by his Department secure the best possible terms.

To ask the Secretary of State for Trade and Industry, if his Department will publish statistical information indicating the percentage reduction negotiated by his departmental officials for commercial property as against the original rent demanded by landlords.

To ask the Secretary of State for Trade and Industry, if his Department will publish statistical information indicating the percentage reduction negotiated by his departmental officials for commercial property as against the original rent demanded by landlords.

To ask the Secretary of State for Trade and Industry, if he will investigate occasions when his Department has failed to negotiate lower rents for commercial property where lower rents are available for similar property used by quangoes and private sector operators. - Yes, if such occasions are drawn to...

To ask the Secretary of State for Trade and Industry, if he will investigate occasions when his Department has failed to negotiate lower rents for commercial property where lower rents are available for similar property used by quangoes and private sector operators. - Yes, if such occasions are drawn to...

To ask the Secretary of State for the Environment, Transport and the Regions, what special circumstances arose in the case of the English Partnership offices in Cockermouth which distinguish them from other offices in the department where valuations have been published in the last 10 years.

To ask the Secretary of State for the Environment, Transport and the Regions, what special circumstances arose in the case of the English Partnership offices in Cockermouth which distinguish them from other offices in the department where valuations have been published in the last 10 years.

To ask the Secretary of State for the Environment, Transport and the Regions, how many premises are owned by the North West Development Agency on the Lakeland Business Park at Cockermouth; what is the total rent received per annum; and what is the total square footage. - Includes table and...

To ask the Secretary of State for the Environment, Transport and the Regions, how many premises are owned by the North West Development Agency on the Lakeland Business Park at Cockermouth; what is the total rent received per annum; and what is the total square footage. - Includes table and...

To ask the Secretary of State for the Environment, Transport and the Regions, if he will list the tenants of all premises on the Lakeland Business Park at Cockermouth.

To ask the Secretary of State for the Environment, Transport and the Regions, if he will list the tenants of all premises on the Lakeland Business Park at Cockermouth.

To ask the Secretary of State for the Environment, Transport and the Regions, if he will list English Partnerships property portfolio in Cumbria; if the ownership of the freehold of the Cockermouth offices of English Partnerships will be vested in the North West Development Agency. - Inc ref to Regional...

To ask the Secretary of State for the Environment, Transport and the Regions, if he will list English Partnerships property portfolio in Cumbria; if the ownership of the freehold of the Cockermouth offices of English Partnerships will be vested in the North West Development Agency. - Inc ref to Regional...

To ask the Secretary of State for the Environment, Transport and the Regions, what estimate has been made of the freehold value of English Partnerships' offices in Cockermouth on the basis of English Partnerships remaining as a tenant.

To ask the Secretary of State for the Environment, Transport and the Regions, what estimate has been made of the freehold value of English Partnerships' offices in Cockermouth on the basis of English Partnerships remaining as a tenant.

To ask the Secretary of State for the Environment, Transport and the Regions, which organisation will receive the moneys raised from the sale of English Partnerships' offices at Homewood in Cockermouth.

To ask the Secretary of State for the Environment, Transport and the Regions, which organisation will receive the moneys raised from the sale of English Partnerships' offices at Homewood in Cockermouth.

To ask the Secretary of State for the Environment, Transport and the Regions, pursuant to his Answer of 6th July Official Report, column 447, what estimate has been made of the letting value of the English Partnerships offices in Cockermouth. - Inc figures.

To ask the Secretary of State for the Environment, Transport and the Regions, pursuant to his Answer of 6th July Official Report, column 447, what estimate has been made of the letting value of the English Partnerships offices in Cockermouth. - Inc figures.

To ask Mr Chancellor of the Exchequer, on what basis statistics are compiled by his Department on the revenue raised in the case of (a) privately rented residential property and (b) privately rented commercial property.

To ask Mr Chancellor of the Exchequer, on what basis statistics are compiled by his Department on the revenue raised in the case of (a) privately rented residential property and (b) privately rented commercial property.

If there are any plans to issue guidance to local authorities on the privatisation of local authority assets.

If there are any plans to issue guidance to local authorities on the privatisation of local authority assets.