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单词 estate duty
释义

estate duty

noun [mass noun] British historical
A former death duty levied on property from 1889. It was replaced in 1975 by capital transfer tax and in 1986 by inheritance tax.In some countries, domicile is largely irrelevant for tax purposes or only affects capital taxes, such as estate duty....
  • For example, the foreign tax suffered must be of a character similar to estate duty, gift tax or inheritance tax in order to get the relief.
  • Thus he had over £20,000 of debts, and in addition £5,105 estate duty and interest was paid.
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更新时间:2024/12/23 5:10:54