| 词汇 | death-duty |
| 释义 | death duty noun[ U ] UKuk /ˈdeθ ˌdjuː.ti/ us /ˈdeθ ˌduː.t̬i/ the unofficial name for tax on a person's money and possessions when they die（非正式说法）遗产税 Synonym inheritance tax Taxation amortizable anti-dumping anti-progressive anti-tax at sourcephrase financial year fiscal drag fiscal year flat tax gas tax regressive regressively road tax sales tax self-assessment taxpayer the taxman tithe top rate unprogressive He must have come in for about thirty thousand, besides what he had under that settlement of Roger's, which had avoided death duty. Ireland being mainly an agricultural country, income tax, death duties, and stamps yield much less per head of the population there than in Great Britain. On the contrary, where there are no children and no widow to be provided for, death duties might be much increased without causing hardship. Some nobleman or gentleman, through the extravagance of himself or his ancestors, or on account of the pressure of death duties, finds himself impoverished. The death duties, especially where a deceased person leaves a large family, already cause much hardship. death duty | Business Englishdeath duty noun[ C or U ] UKukus TAX → inheritance tax: Some assets may escape death duty if they are transferred seven years before death. Examples of death dutydeath duty It is also free of rates and free of deathduty, if it attracts that. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Since then there has been a further increase in the starting point for deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 The benefit of deathduty, however, goes to very wealthy people who are still coming into farming. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 It is very often said that the benefit of the deathduty allowances which holders of agricultural land have benefits the son of a farmer. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 This naturally gives a very much greater value to the house and involves the widow in a very much higher payment of deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Moreover, our best estimates lead to the conclusion that deathduty has not done much to reduce the inequalities in inherited wealth. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 No one in his right mind will form an agricultural company with the present deathduty provisions. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 What is the combined effect of the high rate of surcharge in relation to this high rate of deathduty? From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 That suggests to me that the deathduty valuation of real property may very often be too lo w relatively to the market value. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Deathduty yield is only a fraction of what it should be. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 The emasculation of the capital transfer tax by the 10-year rule and the less onerous deathduty provisions have made it a voluntary tax. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 To say that it was retrospective legislation would be to say that we could never close a deathduty loophole. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Is he further aware that the deathduty relief, originally intended to help good landlordism, is now used for dodging death duties? From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 That land was surrendered in lieu of deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Deathduty deprives heirs of property they would otherwise have had. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 See all examples of death duty These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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