Thank you very much for replying Serenster
The only people who fall into a unique tax situation are the monarch and the Prince of Wales. Both of them are not compelled to pay income tax on their income from the Duchies of Lancaster and Cornwall respectively. Both do pay this voluntarily.
Great, if they are happy to pay voluntarily the same income tax that we all pay, then it may as well be made mandatory, because apparently there’s no issue.
The same principles should also apply to their commercial activities.
On the death of a monarch, property transferred directly from monarch to monarch is not subject to inheritance tax. This was specifically agreed by Parliament in the 1990s for two key reasons - firstly the monarch is the holder in name of the Crown Estates, which are held for the benefit of the nation. Taxing those assets would be counter productive. And secondly it was realised that it was better to have a monarchy that could be self/funding, rather than one which in a few generations was reliant on parliament to fund.
For the Crowm estates: they should pay all the same taxes for their business activities as all other businesses do, and in relation to transfer of assets between monarchs, which belong to the state, the Monarch in return should not benefit from the profits generated.
Those two matters aside, all normal individual tax rules apply. Any bequests QEII made to any of her other children, grandchildren or other children would be subject to inheritance tax, for example
Good: what I think would be fair, on principle, is uniform application of personal and commercial taxation.
What you have confirmed in fact Serenster is that as far as the Monarch is concerned, the principle is accepted, but not the practice!