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I'd be fully behind the tax if the money went into a fund that existed to support farmers. We've been beaten over the head recently with media about how farmers struggle to maintain a profit. An inheritence tax on the biggest estates, that trickles down to help struggling farmers can only be a good thing.
Source: Knew a girl at university who came from a farming family. They paid her tuiton upfront, she drove a brand new range rover and was an annoying SLAG.
Sauce: Ketchup