What chance a wealth tax?

Within the OECD only Norway, Spain and Switzerland currently have a ‘full’ wealth tax

The executor’s barrister argued that the ‘reservation of benefits’ provisions did not apply

HMRC challenged Gertrude Tanner’s estate which included a holiday accommodation business

It is essential to take full advantage of the various reliefs and exemptions still available

HMRC’s position was that the deceased’s business was the exploitation of land to produce income

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