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词汇 estate duty
释义

Definition of estate duty in English:

estate duty

noun
mass nounBritish 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.

    〈英,史〉房地产遗产税(1889年开始征收的一种遗产税,分别于1975年和1986年改为征收资本转让税和继承税)

    Example sentencesExamples
    • 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.
    • There was no existing liability to estate duty at the date the declaration was sought.
    • In some countries, domicile is largely irrelevant for tax purposes or only affects capital taxes, such as estate duty.
    • Thus he had over £20,000 of debts, and in addition £5,105 estate duty and interest was paid.
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