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The National Trust

A taxation case study

Many of you may have visited National Trust houses and gardens around the country. In this article, Helen Paul discusses the organisation’s unique status and what this means for the tax it pays

tax, regressive tax, poverty, rights, opportunity cost, externality, natural and cultural capital, wealth

The National Trust for Places of Historic Interest or Natural Beauty, more commonly known as the National Trust, has recently been in the news. It published a report linking over 90 of its properties to slavery and imperialism. The trust was reported to the Charity Commission for moving beyond its charitable remit — its critics argued that the trust should be ‘apolitical’. The commission dismissed the claim.

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