As budget day approaches, the perennial debate around inheritance tax resurfaces, this time with the added twist of people without children now campaigning to end the difference of treatment they face in their ability to pass assets on to the next generation. This debate points to one logical conclusion: The tax on people inheriting wealth from their parents should increase. I have to declare two interests here. First, I don’t have children (I have a niece, though). Second, I am the child of my parents, both thankfully alive. This places me in the balanced situation where I’m likely to be…
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