estate duty

estate duty
a tax formerly levied on the value of property passing on a person's death. Estate duty was abolished in the UK in respect of deaths occurring after 12 March 1975, being replaced by Capital Transfer Tax (now inheritance tax).

Collins dictionary of law. . 2001.

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  • estate duty — ➔ duty * * * estate duty UK US noun [C] ► PROPERTY, FINANCE ESTATE TAX(Cf. ↑estate tax) …   Financial and business terms

  • estate duty — noun chiefly Britain : estate tax * * * estate duty noun Death duty • • • Main Entry: ↑estate * * * estate duty, British. = estate tax. (Cf. ↑estate tax) …   Useful english dictionary

  • Estate Duty Ordinance Cap.111 — (in short, Cap 111 ESO) is one of Hong Kong ordinances. It regulates the HK estate duty which was a tax imposed on capital asset the net value of property situated in Hong Kong at the date of the taxpayer s death. It is chargeable irrespective of …   Wikipedia

  • estate duty — estate tax, tax levied on an inheritance (before it is distributed among the heirs) …   English contemporary dictionary

  • estate duty — noun Brit. a former death duty levied on property, now incorporated in inheritance tax …   English new terms dictionary

  • estate duty — See estate tax …   Ballentine's law dictionary

  • estate duty — See: inheritance tax …   Accounting dictionary

  • estate duty — /əˈsteɪt djuti/ (say uh stayt dyoohtee), /ˈɛs / (say es ) noun tax paid on a deceased person s property and other assets before they can pass into the hands of the beneficiaries …  

  • estate duty — /ɪ steɪt ˌdju:ti/ noun a tax paid on the property left by a dead person …   Marketing dictionary in english

  • estate duty — /ɪ steɪt ˌdju:ti/ noun a tax paid on the property left by a dead person (NOTE: now called inheritance tax) …   Dictionary of banking and finance

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