1.   I agree with Fort Worth tax attorney Cary Jennings, who opposes repeal of the estate tax but supports continuing to raise exemption levels.

2.   Apart from adjusting the exemption level and the band thresholds, we can reduce the duty rates.

3.   Last year, I revised the exemption level for Estate Duty and the duty band thresholds to offset the effect of inflation.

4.   The tax exemption level for individual taxpayers is part of the last component of the CTRP.