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Free Wills: Inheritence Without Taxation

Type: ReportsWritten by Dr Barry Bracewell-Milnes | Thursday 23 November 1995

Ordinary people pay more IHT than the rich. The UK rate is far above the EU average, hitting much smaller estates. The tax is a powerful disincentive on saving, kills family businesses, is costly to collect, and destroys far more than it yields. If it did not exist, no rational person would propose it.

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Captive Capital

Type: ReportsWritten by Dr Barry Bracewell-Milnes | Thursday 23 November 1995

UK Capital taxes are the world's most complex, putting us at a disadvantage against EC partners. On UK and US figures, the author shows that the revenue-maximizing level for CGT is only 15% and argues for a cut to below 10%.

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An Act Against Trade

Type: ReportsWritten by Dr Barry Bracewell-Milnes | Monday 23 November 1992

UK Tax Prejudice Against Trading Abroad: The Problem of Surplus ACT and its Solution.

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