Hi, The death part was really just an aside, the main game was ending the tax free status of the family home. i have no great philosophical opposition to death duties, except for 2 things. I have seen some messy outcomes with intergenerational transfers of active businesses and death duties. And they do go against my tax it once and tax it properly , so death duties as a tax on assets , that have already been fully taxed, maybe not fair. Death duties on assets that I (in my arrogance), consider haven't been fully taxed, no need for death duties, just collect the tax, ie: the super example. cheers