| 单词 | capital transfer tax |
| 释义 | > as lemmascapital transfer tax capital transfer tax n. a tax levied on transfer of capital by gift, bequest, etc. (in the United Kingdom replacing estate duty in 1975 and replaced by inheritance tax in 1986). 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 1928 F. F. Blachly & M. E. Oatman Govt. & Admin. Germany vii. 188 The income, property and commercial taxes..nearly always include..income tax, property tax,..tax on the interest from capital,..capital transfer tax, and increase of land value tax. 1974 Hansard Commons 12 Nov. 276 The new capital transfer tax will replace the estate duty on deaths after the Bill has received Royal Assent. 1986 Daily Tel. 24 May 14/5 The president of the Historic Houses Association..plays down too much euphoria over the Chancellor's proposed substitution of inheritance tax for capital transfer tax. < as lemmas |
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