An accessions tax
Subtitle: a study of the desirability and feasibility of replacing the United Kingdom estate duty by a cumulative tax on recipients of gifts and inheritances
By: [by] C. T. Sandford, J. R. M. Willis, D. J. Ironside, with an appendix by D. E. Bailey and C. A. del Tufo.
Contributors: Willis, John Robert McKenzie, joint author.; Ironside, D. J., joint author.
Publisher: Institute for Fiscal Studies; [London] [Distributed by Research Publications Services]
Published: 1973
Place of publication: London
Language: eng
Number of pages: 220
Subjects: Inheritance and transfer tax -- Great Britain.; Trusts and trustees -- Taxation -- Great Britain.
Notes: Includes bibliographical references.