Treasury releases death tax dates

Mr Cameron said the policy had been "stolen"

The government has released a list of dates when it discussed changing the inheritance tax rules, amid claims the policy was "stolen" from the Tories.

Plans in the pre-Budget report to make couples' allowances transferable came in the wake of favourable opinion polls over Tory proposals on the death tax.

That timing led David Cameron to accuse Gordon Brown of "stealing" the idea.

The Treasury says the plan was looked at from January, with final proposals asked for by ministers on 5 September.

That was three weeks before the Conservative Party conference at which shadow chancellor George Osborne set out proposals to increase the inheritance tax threshold from £300,000 to £1m.

Final proposals

However the Treasury statement, which was said to be in response to a Freedom of Information request, does not release the documents detailing the discussions.

So while it is known that advice on changing inheritance tax was sent to Treasury ministers on 6 March, it is not known whether that advice was favourable - or why it was not included in the Budget shortly afterwards.

I think it's pretty clear from this document that the Treasury had been planning to reform Inheritance Tax ... as long ago as January this year Gordon Brown's spokesman

Likewise the Treasury reveals that new Chancellor Alistair Darling was sent the same advice on 27 July, that on 20 August he confirmed it was being considered for the pre-Budget report and that he asked for final proposals to be drawn up on 5 September.

But none of those documents has been released - on the grounds that to do so would inhibit discussion in future policy making processes.

'Look me in the eye'

The documents were released after exchanges in the Commons on the Queen's Speech on Tuesday when the Conservative leader challenged the prime minister to "look me in the eye and tell me that you were planning to reform inheritance tax before our party conference".

Mr Brown responded: "The answer is yes - unequivocally yes ... All the records will show it."

There is not a word on when the final decision on inheritance tax was taken - which suggests they don't want to tell us George Osborne

Speaking on Thursday, his official spokesman said: "I think it's pretty clear from this document that the Treasury had been planning to reform Inheritance Tax along the lines of the announcement in the pre-Budget report as long ago as January this year."

He said releasing the full discussion documents could jeopardise the "rigorous" risk assessments of policies as ministers and officials might be "less candid" if they thought it would be published.

But shadow chancellor George Osborne said: "He promised detailed papers to prove he was telling the truth to Parliament and he hasn't produced any original documents at all.

"There is not a word on when the final decision on inheritance tax was taken - which suggests they don't want to tell us."