An accessions tax: a study of the desirability and feasibility of replacing the United Kingdom estate duty by a cumulative tax on recipients of gifts and inheritances
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Appendix A Paragraphs
The Merits of an Accessions
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accessions received Accessions Tax accumulated administrative amount applied arise assessment assets avoidance basis beneficiaries benefit Britain British capital gains tax cent charge chargeable countries cumulative total deceased discretionary trust domicile donor or testator economic effect example executors favour Finance Act 1973 foreign property received fund gift tax gifts and legacies gifts inter vivos give Green Paper growth stock heavy death duties heirs higher rate husband income tax increase inheritance tax initial exclusion interest interspousal transfers investment legacies and gifts legatee less liability lifetime cumulation lnland Revenue marriage method non-resident ordinarily resident outright gift paid paragraph payable payment period person present estate duty previous accessions principle problem purposes question rate of tax rate tax reason receipt reducing inequalities result saving scale settlor shares slice spouse succession duties taxation taxpayer tion total of accessions valuation whilst withdrawal tax yield