"There would clearly be winners and losers from such a change," the OTS report acknowledges. "The very small number of people currently using the exemption in relation to large gifts could pay more inheritance tax."
"Kusobala ukuthi bekuzoba nabanqobayo nabahlulwayo kulolu shintsho," kuvuma umbiko we-OTS. "Lesi sibalo esincane kakhulu sabantu abasebenzisa lokhu kukhululwa maqondana nezipho ezinkulu singakhokha intela yamafa enkulu."