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death duty Line breaks: death duty

Definition of death duty in English:


[mass noun]
(In the UK) a tax levied on property after the owner’s death (replaced officially in 1975 by capital transfer tax and in 1986 by inheritance tax).
Example sentences
  • By selling off substantial peripherals, he hopes to be able to leave the Bute estate to his children, rather than inheritance tax and death duty.
  • Inheritance tax is a form of death duty and without some sound tax planning in advance you can saddle your nearest and dearest with it.
  • Oh, there were trust and will departments, but there were not legions of accountants who did nothing but sit around all day thinking up clever ways to cheat the tax man out of his death duty.
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