单词 | estate duty |
释义 | > as lemmasestate duty estate duty n. a graduated charge levied by the State on real or personal property at the death of the owner. ΘΚΠ society > trade and finance > fees and taxes > impost, due, or tax > tax > types of tax > [noun] > estate or inheritance taxes finec1436 legacy duty1786 probate duty1804 inheritance tax (or taxation)1841 death tax1850 death duty1852 succession duty1853 succession tax1859 testate duty1880 estate duty1889 capital transfer tax1928 1889 Act 52 Vict. c. 7 §5 Estate Duty on personal property passing by will or on intestacy. 1894 Act 57 & 58 Vict. c. 30 § 1 There shall be levied..upon the principal value..of all property real or personal..which passes on the death of such person a duty called ‘estate duty’ at the graduated rates hereinafter mentioned. 1896 Act 59 & 60 Vict. c. 28 §16 The estate duty payable in respect of any annuity. < as lemmas |
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