0 the unofficial name for tax on a person's money and possessions when they die --
1 → inheritance tax : --
Death duty deprives heirs of property they would otherwise have had.
That land was surrendered in lieu of death duty.
Is he further aware that the death duty relief, originally intended to help good landlordism, is now used for dodging death duties?
To say that it was retrospective legislation would be to say that we could never close a death duty loophole.
The emasculation of the capital transfer tax by the 10-year rule and the less onerous death duty provisions have made it a voluntary tax.
Death duty yield is only a fraction of what it should be.
That suggests to me that the death duty valuation of real property may very often be too lo w relatively to the market value.
What is the combined effect of the high rate of surcharge in relation to this high rate of death duty?
