Irrevocable trusts enable individuals to avoid estate tax on more than the exemption equivalent amount of property.

FORBES: Estate Planning Overview and Objectives

Hong Kong has no general income tax, only a salaries tax, a corporate-profits tax and its equivalent of a property tax.

ECONOMIST: Hong Kong

He gave the example of a well-protected, unnamed company that had intellectual property stolen by hackers that was equivalent to 20 million A4 pages.

BBC: William Hague at the UN in New York

The 1.97% increase would be equivalent to 42p a week on a Band C property for Cornwall's householders.

BBC: Cornwall councillors approve 'unfair' tax proposal

Well, the central bank, the Bank of Spain, has estimated - in its last Financial Stability Report - that Spanish banks are sitting on what it calls "troubled" property and construction loans of 184bn euros, equivalent to more than 17% of Spanish GDP.

BBC: Will Spain suffer an Irish bust?

Mr Sargeant also said that the average band D property in Wales pays 19% less council tax than the English equivalent.

BBC: Conservatives' debate on council tax