Sandford, C. T., 1924-

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 / [by] C. T. Sandford, J. R. M. Willis, D. J. Ironside, with an appendix by D. E. Bailey and C. A. del Tufo. - London ; Institute for Fiscal Studies; [London] [Distributed by Research Publications Services], 1973. - xvii, 220 p. ; 21 cm.

Includes bibliographical references.


Inheritance and transfer tax --Great Britain.
Trusts and trustees --Taxation --Great Britain.

HJ5813.G7

336.2/76