It has land and estates in 23 counties, including: Cornwall, Devon, Dorset, Somerset, Wiltshire and Gloucestershire.

BBC: Cornish Peer calls for Duchy of Cornwall overhaul

The value of their estates tends to be concentrated heavily in land, buildings and machinery, with little cash left to heirs, who have to sell the business, or chunks of it, to pay the tax.

CNN: Death And Lower Taxes

Until recently, the woes of the traditional family farms in the south, combined with the shift to huge, mechanised estates in the cerrado, had prompted an increase in rural unemployment, and land invasions.

ECONOMIST: Brazil