It is now accepted wisdom that societies are becoming more unequal. Fewer people at the top are holding more and more of the wealth, while those at the bottom struggle to make a living with a reducing number of supports which were available in the past. For example, secure employment, final salary pension schemes, affordable housing, a functioning NHS etc etc. Complexity must be playing a part. Only governments and huge businesses really have the resources to profit from the opportunities of digitalization. What may emerge is a kind of deal between governments and the Googles and Amazons by which the latter agree to increase their tax contributions in return for being left alone to capitalize on their semi-monopoly positions.
Meanwhile, back in the real world of probate, apart from inheritance tax issues executors do need to file sometimes a tax return covering the period from the start of the tax year to the date of the deceased’s death and then a further return covering the administration period. Simple!