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Inheritance tax

Sir, I think it would be far better to levy inheritance tax (Libby Purves’s Comment, August 24) on the sum received by each individual or organisation rather than on the total estate. If all beneficiaries could receive a certain amount tax-free, this might encourage people to distribute their wealth more widely, more effectively and more usefully.

Yours sincerely,

ANNIE WRIGHT,

7 Links Road, Longniddry,

East Lothian EH32 0NH.

August 24.

From Mrs Graham Leslie

Sir, Libby Purves quotes the great philanthropist Andrew Carnegie: “The man who dies rich dies disgraced.”

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Your Latest Wills column (The Register, August 24) showed only one man who left more than a trifle to charity. Perhaps the professionals who help to draw up wills could suggest that leaving a proportion of one’s assets to charity rather than a set amount might be more appropriate now that many people, especially elderly householders, have no idea of what their final worth will be.

Yours faithfully,

E. O. LESLIE,

Horsefair Cottage,

Horse Fair,

Deddington, Oxfordshire OX15 0SH.

August 24.

From Commander G. C. Chapman, RN (retd)

Sir, The simple, commonsense solution to inflated (paper) house values is to exempt a person’s principal residence when assessing inheritance tax, as applies for capital gains tax.

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Yours faithfully,

GEORGE CHAPMAN,

The Rock,

South Brent, Devon TQ10 9JL.

August 24.