Finances of the British royal family are not subject to legislation concerning income tax, capital gains tax or inheritance tax. Furthermore, the Sovereign has no legal liability to pay such taxes. The Duchy of Cornwall has a Crown exemption and the Prince of Wales is not legally liable to pay income tax on Duchy revenues. A "Memorandum of Understanding on Royal Taxation" was published on 5 February 1993 and amended in 1996, 2009 and 2013. It is intended that the arrangements in the memorandum will be followed by the next monarch. The memorandum describes the arrangements by which The Queen and The Prince of Wales make
Elizabeth II As monarch of Fiji, Elizabeth supported the attempts of the Governor-General, Ratu Sir Penaia Ganilau, to assert executive power and negotiate a settlement. Coup leader Sitiveni Rabuka deposed Ganilau and declared Fiji a republic. In 1991, in the wake of coalition victory in the Gulf War, the Queen became the first British monarch to address a joint meeting of the United States Congress. In a speech on 24 November 1992, to mark the 40th anniversary of her accession, Elizabeth called 1992 her "annus horribilis", meaning "horrible year". Republican feeling in Britain had risen because of press estimates of the Queen's