TY - GEN AU - Sandford,C.T. AU - Willis,John Robert McKenzie AU - Ironside,D.J. TI - 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 AV - HJ5813.G7 U1 - 336.2/76 PY - 1973/// CY - London PB - Institute for Fiscal Studies; [London] [Distributed by Research Publications Services] KW - Inheritance and transfer tax KW - Great Britain KW - Trusts and trustees KW - Taxation N1 - Includes bibliographical references ER -