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Joanne Matheson's avatar

Interesting article. Inheritance is an 'income' (unearned) that the recipient receives, and should be taxed accordingly. Any business in an estate being passed to someone wanting to take on day-to-day hands-on ownership and management should be able to apply for an exemption as part of the probate process. Part of the problem is that we still view inheritance tax as a tax on the person who has died.

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