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

资深译员Lynn，知名国际商学院金融专业，专注翻译各种与贷款人责任及其他银行业与金融机构诉讼有关的法律文件。