Berkshire Hathaway as a core investment?

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landlord

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I am a little confused with this company owned by Warren Buffett as to whether it's a share, company or fund. It appears to have a 0% TER and accumulates dividends rather than distributing them?
If it is taxed as a US share with no stamp duty, 33% gains tax and no issue with tax on dividends it could be quite an exciting prospect?
What exactly is Birkshire Hathaway A and Birkshire Hathaway B?
 
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