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Where there's a 'will', there are many ways

April is that dreaded month when we have to turn our minds to filing our income tax returns for the benefit of the lady-who-doesn't-have-money-to-fight-elections but, like Oliver Twist, is always asking for more. But this year, April has been harsher than usual because of the introduction of two surprise imponderables: inheritance tax and Covishield. The two should induce all of us to do a bit of "estate planning" and think of life after death.