<p><p>This paper looks at the taxation of land and property, wealth more generally, gifts, trusts and inheritance. </p><p></p><p> </p><p></p><p></p> </p><p><em class="bold">PLEASE NOTE</em>: this paper represents draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission.</p>