Taxing the family home sound In theory but in practice?

This part of the policy was always gong to be difficult for many to accept and in principal it's probably right but you are now dealing with the emotional benefit of having one's own castle and this will be difficult to rationalise. Maybe it will need to be tweaked to exempt the family home but it will need to be policed to stop rorting by those who manage to change their family home at regular intervals and are never domiciled there. The rich never rest finding ways to subvert the rules which is why TOP has tried to keep it simple but compromise might be necessary.