Report No. 52

Estate Duty on Property Acquired After Death

Contents
1.	Introductory
2	Point for consideration
3.	General principle as to the date of valuation
4.	Hardship resulting from present rigid provision
5 - 6	Theoretical principle about estate duty
7.	Position in England
8.	Change in the law needed
9.	Case of destruction by fire etc
10.	Recommendation