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.