Let There Be Light

Scottish castles built in the 17th century had few windows. The reason was not defense, but taxes. A luxury tax of the day was measured by the size of the windows in a taxpayer's home. A windowless castle represented good tax planning but brought darkness to its inhabitants. Today lawyers are drafting trusts that resemble windowless castles. They minimize potential wealth taxes but leave families

John H. Lahey | Jan 01, 2004

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Scottish castles built in the 17th century had few windows. The reason was not defense, but taxes. A luxury tax of the day was measured by the size of the windows in a taxpayer's home. A windowless castle represented good tax planning — but brought darkness to its inhabitants.

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