estate duty

Hist. English law. A tax imposed on the principal value of all property that passed on death.

• Estate duties were first imposed in 1889. A capital transfer tax replaced it in 1975. Since 1986, an inheritance tax has applied instead, with exceptions for certain transactions entered into before then. See death duty.

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词条贡献者

专业法律翻译郭敏，毕业于欧洲顶尖的高级翻译学院，专注翻译各类与复杂保险交易有关的法律文件。