An accessions tax : a study of the desirability and feasibility of replacing the United Kingdom estate duty by a cumulative tax on recipients of gifts and inheritances / (by) C.T. Sandford, J.R.M. Willis, D.J. Ironside ; with an appendix by D.E. Bailey and C.A. del Tufo. - Sandford, Cedric, 1924- (Publication (Institute for Fiscal Studies), 1973)