Substantial assets are held in this way, and the Government do not think it would be right for this to pass to individual beneficiaries entirely tax free.

He proposes identifying the interests of individual beneficiaries so they can leave their surplus funds to their heirs.

The number of individual beneficiaries affected by the errors was not given.

Also, the liability of any individual beneficiary may depend on when the Revenue chooses to make its assessment.

He said, "The principal challenge is how to keep track of an individual beneficiary's status."

The organization estimates that 11 million citizens are individual beneficiaries of one of their programs.

Parliament is a legislative body and it is not for us to name individual beneficiaries.

An approach that incorporated multiple interventions that may be specifically tailored to individual beneficiaries would be appropriate.

"It could shift costs to individual beneficiaries so that people with the greatest medical needs pay the most for their health care," Ms. Gottlich said.

(The individual settlements were contingent on the death of each individual beneficiary under the scheme.)