probate duty
probate duty 遗嘱检验税 用作死者遗产管理费用的税种。它是英国遗产税的最初形式。该税创立于1694年，仅对遗嘱人动产的总价值计征。1894年《财政法》〔Finance Act〕用遗产税〔estate duty〕取代该税，从而凡属死者的遗产，无论动产、不动产，均应纳税。
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probate duty
A tax assessed by the government either on every will admitted to probate or on the gross value of the decedent’s personal property.
substantial performance doctrine
substantial-performance doctrine. The rule that if a good-faith attempt to perform does not precisely meet the terms of an agreement or statutory requirements, the performance will still be considered complete if the essential purpose is accomplished, subject to a claim for damages for the shortfall. • Under the Uniform Probate Code, a will that is
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