estate duty


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estate duty

a tax formerly levied on the value of property passing on a person's death. Estate duty was abolished in the UK in respect of deaths occurring after 12 March 1975, being replaced by Capital Transfer Tax (now INHERITANCE TAX).
References in periodicals archive ?
The Estate Duty Assessment Amendment Bill 1978 precipitated the first substantial debate on death duties since 1914.
Inheritance taxes in Australia: a matter of indifference, not taboo
The treatment for inheritance tax and estate duty is less straightforward.
The cultural gifts scheme: a new incentive for philanthropists?
The choice of beneficiary may also affect the amount of estate duty payable, the amount of executors' fees payable, etc.
Estate planning and wills
It was no joke inheriting a house and estate in 1948 with inheritance tax and estate duty sucking out pounds 3 of every pounds 4 from the business.
New life ahead for old Stanley Grange farm buildings
Last year, the National Galleries of Scotland scored a notable triumph with the acquisition, partly in lieu of estate duty, of the Duke of Sutherland's Venus Anadyomene by Titian.
A great challenge for Scotland
In 1984, we cut estate duty from a maximum of 60 per cent to between 5 per cent and 10 per cent, depending on the value of the estate.
From Third World to First: The Singapore Story, 1965-2000. (Book Reviews)
ASORTING out a deceased person's property can be complicated by claims the state makes for care contributions and outstanding income tax or estate duty.
Cat woman sold me pup; HAVE I BEEN A PEDIGREE CHUMP?
Such registration exempts the company and/or beneficial owner from all income tax and estate duty in Gibraltar.
The emergence of a captive center
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