In my view it is. For the state to confiscate the wealth of those who wish to pass it on to their children as a matter of principle is the desecration of the time-honoured custom of ruthlessly protecting your family heritage over the generations. It is nothing short of legalised theft, and the most sordid and horrific tax that could ever have been thought up. It can only be brought down with mass non-payment. It is the duty, the responsibility, of all who can avoid paying this horrible tax not to do so!