Inheritance tax - an equitable tax no longer: time for abolition?

Article English OPEN
Lee, Natalie;

Statistics from HM Revenue & Customs predict that receipts from inheritance tax will amount to some £3.56 billion in the tax year 2006/07. This compares to £1.68 billion in 1997/98. This paper explores the reason for the large increase in inheritance tax revenues an... View more
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