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Is a tax fair if it means one person can leave their money tax-free but another can’t? Inheritance tax rules that starkly favour parents and penalise the child-free do just that. But if you don’t have children, planning what happens…

Taoiseach Simon Harris has given the clearest indication yet of plans for a giveaway budget, including a fresh boost to infrastructure spending and a new round of payments for households. Harris said the Government would use the proceeds from the…