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The little old lady may have the money to pay the mansion tax when she is forced to move and pockets her £2m but the elderly don't move well and she will probably die for having to move or if she doesn't die she'll be so traumatized by her forced move that she'll have to go into a home and then die in alien surroundings soon after. If the powers insist on the mansion tax, they had better make sure it can be deferred or else face dead bodies.