Gambling in the United Kingdom a licence to sell alcohol to facilitate betting on the premises. Most pubs in the UK have a one-armed bandit of one kind or another, but the prizes are strictly controlled. The law allows larger prizes in private clubs. "Betting duty" at 6.75% was applied to sports bets until 2001 when it was replaced by a 15% tax on gross profits. From 1 December 2014, the Gambling (Licensing & Advertising) Bill will change the taxation of remote gambling from a 'place of supply' basis to a 'point of consumption' basis. The betting industry alone is reported to contribute £6 billion
Estate tax in the United States the gift tax, applies to transfers of property during a person's life. In addition to the federal estate tax, many states have enacted similar taxes. These taxes may be termed an "inheritance tax". The tax is often the subject of political debate, and opponents of the estate tax call it the "death tax". Some supporters of the tax have called it the "Paris Hilton tax". If an asset is left to a spouse or a federally recognized charity, the tax usually does not apply. In addition, a maximum amount, varying year by year, can be given by an individual, before