英语词汇“example_english_death-duty”的音标、意思、用法及中文翻译-反思网

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Since then there has been a further increase in the starting point for deathduty.
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The benefit of deathduty, however, goes to very wealthy people who are still coming into farming.
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It is very often said that the benefit of the deathduty allowances which holders of agricultural land have benefits the son of a farmer.
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This naturally gives a very much greater value to the house and involves the widow in a very much higher payment of deathduty.
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Moreover, our best estimates lead to the conclusion that deathduty has not done much to reduce the inequalities in inherited wealth.
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No one in his right mind will form an agricultural company with the present deathduty provisions.
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What is the combined effect of the high rate of surcharge in relation to this high rate of deathduty?
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That suggests to me that the deathduty valuation of real property may very often be too lo w relatively to the market value.
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Deathduty yield is only a fraction of what it should be.
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The emasculation of the capital transfer tax by the 10-year rule and the less onerous deathduty provisions have made it a voluntary tax.
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To say that it was retrospective legislation would be to say that we could never close a deathduty loophole.
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Is he further aware that the deathduty relief, originally intended to help good landlordism, is now used for dodging death duties?
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That land was surrendered in lieu of deathduty.
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Deathduty deprives heirs of property they would otherwise have had.
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The benefit to agriculture of investment in agricultural land saving deathduty has long since gone.
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If a person has an estate of £5,000 at the time of death, no payment of deathduty will be made at all.
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There will be superimposed on the deathduty this additional tax.
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The attraction of land for deathduty purposes—it bears a lower rate of duty—is another reason.
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A certain amount of delay has unavoidably occurred in the valuing of land for deathduty purposes.
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Therefore, people could invest with certainty without having the threat of a sudden death hanging over them resulting in the payment of substantial deathduty.
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As a general principle there will be no question of charging both lifetime tax and deathduty in respect of the same event.
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There are the two points—one about deathduty and the other about who is to succeed.
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I know of a case there of a large property owner who is buying farm after farm simply because of the deathduty advantage.
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That being so, if the principle of the deathduty seems unjust, then the statute in the long run will suffer.
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I was glad to hear that he will make representations on the deathduty question.
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There is less case for the relaxation or alleviation of deathduty than almost any of the taxes we have discussed.
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Deathduty should be reviewed carefully, because it is most unfair in nearly every instance.
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Therefore, when the benefit of the concession is given, the value of this house for post-war deathduty purposes will not be £3,000 but £2,200.
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That is just one example relating to the many people who will have to pay deathduty on a home.
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There may be different forms of deathduty which must be taken into account when looking at the total burden and impact of surtax generally.
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This is a point which is inherent in a deathduty which is an estate duty.
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As has been said, in many respects it may multiply the extent of deathduty.
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Clearly there should be uniformity here, especially as liability to deathduty is often involved.
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Another reform, partly introduced and partly foreshadowed, is the reform of the deathduty system.
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Another way would be to extend the range of the works of art acceptable for deathduty purposes.
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We should remember that we are talking about the highest rate of deathduty in the world.
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In the end deathduty became virtually a voluntary tax.
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In the last five or six years a situation has arisen which was never envisaged when the deathduty relief for agricultural land was given.
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Then there has been the proposal of a local deathduty.
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I think there are difficulties even with the local deathduty of a very serious character.
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Of course, the rate of deathduty on the small business is not so exceedingly high as to have these very damaging consequences.
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I welcome the concession on deathduty and on family businesses.
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It is designed to prevent a man from buying up a family business simply for the purpose of getting a lower rate of deathduty.
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There are all kinds of ways of evading income tax, surtax, deathduty; you name it, and it can be evaded.
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The representative of the owner, whoever it might be, responsible for finding the deathduty would be the person to make the offer.
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In this country an executor pays deathduty before he can get probate.
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The shipping shares were left in the spring of 1929 and were valued for deathduty in the autumn of 1929.
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There is the difficulty that the executor is not the only person responsible for the payment of deathduty.
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An inheritance tax or legacy duty is a great improvement on deathduty.
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Improvement on deathduty though it certainly is, an inheritance tax still leaves wide open the problem of gifts among the living.
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These businesses have survived estate duty, and capital transfer tax is at a lower rate than deathduty.
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I thought that it was a very acceptable form of paying deathduty.
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That could provide only for the adoption of a situs code for determining the situation of the property for deathduty purposes.
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What a deathduty does is to take away the capital from partnerships and individual businesses which, above all, include farms.
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One of the most powerful disincentives of all is the deathduty consideration.
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There are claims for increasing the deathduty, claims for an increased income tax, and claims for a super-tax.
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It is trying to get at one and the same time deathduty and succession duty out of a property.
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The deathduty relief to his successors is greater than any profit which he could make out of farming the land properly.
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The deathduty relief could be given when land is bought and then let to young farmers who want to make their way in agriculture.
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Already there is exemption from deathduty for works of art bequeathed to museums.
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It is one of these "paradise islands" for escapees, where there is no income tax and no deathduty.
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I refer to the purpose of probate, not the purpose of payment of deathduty.
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Why has he not commented on the precedents of the deathduty legislation which had distinct variations descending in a curve?
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The shares are of value, and there is no possibility of escaping deathduty.
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Further-more, since they are discretionary, the lump sums payable or death, and the widows' pensions, do not swell the estate of the deceased for deathduty purposes.
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Certain inducements have been given by way of not assessing their death duties at the time death takes place and of assessing deathduty at a certain rate later on.
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It is true that he does have one of the most dreadful responsibilities of all, which is the responsibility to his staff in the face of deathduty.
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They are giving people who are genuine investors abroad time to put their house in order before they suddenly find this form of investment subject to deathduty.
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It is clear, on the basis of the figures of the yield of deathduty, that we have now reached the position when the tax is a farce.
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For example, a man would pay much more deathduty on money which came from his grandfather than upon money which he received from his father.
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He must get it into his head that deathduty was a totally different tax from that which he has introduced and that they cannot be compared.
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It will be avoided in the same way as people try to avoid deathduty, and probably for the same reason, which is that the duty is regarded as unjust.
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The truth is that people with fairly small estates pay the deathduty and those with the large estates generally do not because they have taken proper advice.
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This we have done, and done substantially, especially around the £20,000 gross estate, by no longer making the house free of deathduty to the widow, and by the £15,000 limit.
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I take it that these chattels which are to be exempted from deathduty will be in a house that will not have any help at all?
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The courts in this country are constantly having to decide whether a subject is or is not liable to pay income tax, surtax or deathduty.
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When all the committees of art were set up and deathduty exemptions decided, things like railway engines, motor cars and boats et cetera were hardly being collected.
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I think that the deathduty weighs extremely heavily upon a great deal of the traditional virtues which are handed down from family to family and generation to generation.
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Where someone received foreign real property thinking it free of death duties and had resettled it, it was accepted as not being liable to deathduty.
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It is not a greatly more efficient revenue-raiser than is deathduty; it is a midly more efficient revenue raiser, or it may be, depending on how it is administered.
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In 1973–74 deathduty yielded £412 million.
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It is obvious that one of the main causes for the increase in the price of agricultural land is the considerable deathduty relief which holders of agricultural land get.
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Consider the example of a farm let seven or eight years ago where the landlord, for various reasons—sometimes tax or deathduty reasons—has never asked for an increase in rent.
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A man with 200 acres of land will have to pay an extremely high level of deathduty and may have to carry a high level of capital gains tax.
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There are many other cases of businesses which have been forced on to the market because of the very threat of what the payment of the deathduty would involve.
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Thirdly, alter the law to get rid of some of these "phoney" trusts which have been established for the payment of school fees and for deathduty avoidance.
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That seems to be his attitude about estate duty—that anyone ill-judged enough not to die and who hands on during his life avoids deathduty by doddering through a loophole.
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I find much attractive in the concept of an inheritance tax as opposed to the normal deathduty system, because this is a way in which to spread wealth.
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I have already seen advertisements in newspapers offering for sale family businesses, and pointing out that they will be liable only to a lower rate of deathduty.
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Now the question of deathduty.
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They also requested the reduction of rents and annual duties in kind, as well as the abolition of deathduty.
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It is comparable to a deathduty or inheritance tax.
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That restoration can only be made by taxation, and in particular by death duties.
For example, death duties, which had been a major political issue in the late nineteenth and early twentieth centuries, had become almost a voluntary tax by 1979.
In addition to showing off the candidate's achievements, this ritual enabled the state to make a preliminary assessment of his fortune and what might be demanded as death duties.
Since the 1880s the problem has intensified, partly it has to be admitted because of agricultural depression and the introduction of death duties and other taxes from 1894 onwards.
A great number have been acquired by the country as the result of the heavy death duties system.
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Death duties, which are regarded as taxes on capital, are excluded from the figures.
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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.

词汇	example_english_death-duty
释义	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. 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 The benefit to agriculture of investment in agricultural land saving deathduty has long since gone. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 If a person has an estate of £5,000 at the time of death, no payment of deathduty will be made at all. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 There will be superimposed on the deathduty this additional tax. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 The attraction of land for deathduty purposes—it bears a lower rate of duty—is another reason. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 A certain amount of delay has unavoidably occurred in the valuing of land for deathduty purposes. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Therefore, people could invest with certainty without having the threat of a sudden death hanging over them resulting in the payment of substantial deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 As a general principle there will be no question of charging both lifetime tax and deathduty in respect of the same event. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 There are the two points—one about deathduty and the other about who is to succeed. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 I know of a case there of a large property owner who is buying farm after farm simply because of the deathduty advantage. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 That being so, if the principle of the deathduty seems unjust, then the statute in the long run will suffer. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 I was glad to hear that he will make representations on the deathduty question. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 There is less case for the relaxation or alleviation of deathduty than almost any of the taxes we have discussed. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Deathduty should be reviewed carefully, because it is most unfair in nearly every instance. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Therefore, when the benefit of the concession is given, the value of this house for post-war deathduty purposes will not be £3,000 but £2,200. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 That is just one example relating to the many people who will have to pay deathduty on a home. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 There may be different forms of deathduty which must be taken into account when looking at the total burden and impact of surtax generally. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 This is a point which is inherent in a deathduty which is an estate duty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 As has been said, in many respects it may multiply the extent of deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Clearly there should be uniformity here, especially as liability to deathduty is often involved. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Another reform, partly introduced and partly foreshadowed, is the reform of the deathduty system. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Another way would be to extend the range of the works of art acceptable for deathduty purposes. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 We should remember that we are talking about the highest rate of deathduty in the world. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 In the end deathduty became virtually a voluntary tax. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 In the last five or six years a situation has arisen which was never envisaged when the deathduty relief for agricultural land was given. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Then there has been the proposal of a local deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 I think there are difficulties even with the local deathduty of a very serious character. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Of course, the rate of deathduty on the small business is not so exceedingly high as to have these very damaging consequences. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 I welcome the concession on deathduty and on family businesses. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 It is designed to prevent a man from buying up a family business simply for the purpose of getting a lower rate of deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 There are all kinds of ways of evading income tax, surtax, deathduty; you name it, and it can be evaded. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 The representative of the owner, whoever it might be, responsible for finding the deathduty would be the person to make the offer. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 In this country an executor pays deathduty before he can get probate. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 The shipping shares were left in the spring of 1929 and were valued for deathduty in the autumn of 1929. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 There is the difficulty that the executor is not the only person responsible for the payment of deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 An inheritance tax or legacy duty is a great improvement on deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Improvement on deathduty though it certainly is, an inheritance tax still leaves wide open the problem of gifts among the living. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 These businesses have survived estate duty, and capital transfer tax is at a lower rate than deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 I thought that it was a very acceptable form of paying deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 That could provide only for the adoption of a situs code for determining the situation of the property for deathduty purposes. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 What a deathduty does is to take away the capital from partnerships and individual businesses which, above all, include farms. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 One of the most powerful disincentives of all is the deathduty consideration. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 There are claims for increasing the deathduty, claims for an increased income tax, and claims for a super-tax. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 It is trying to get at one and the same time deathduty and succession duty out of a property. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 The deathduty relief to his successors is greater than any profit which he could make out of farming the land properly. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 The deathduty relief could be given when land is bought and then let to young farmers who want to make their way in agriculture. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Already there is exemption from deathduty for works of art bequeathed to museums. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 It is one of these "paradise islands" for escapees, where there is no income tax and no deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 I refer to the purpose of probate, not the purpose of payment of deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Why has he not commented on the precedents of the deathduty legislation which had distinct variations descending in a curve? From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 The shares are of value, and there is no possibility of escaping deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Further-more, since they are discretionary, the lump sums payable or death, and the widows' pensions, do not swell the estate of the deceased for deathduty purposes. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Certain inducements have been given by way of not assessing their death duties at the time death takes place and of assessing deathduty at a certain rate later on. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 It is true that he does have one of the most dreadful responsibilities of all, which is the responsibility to his staff in the face of deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 They are giving people who are genuine investors abroad time to put their house in order before they suddenly find this form of investment subject to deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 It is clear, on the basis of the figures of the yield of deathduty, that we have now reached the position when the tax is a farce. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 For example, a man would pay much more deathduty on money which came from his grandfather than upon money which he received from his father. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 He must get it into his head that deathduty was a totally different tax from that which he has introduced and that they cannot be compared. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 It will be avoided in the same way as people try to avoid deathduty, and probably for the same reason, which is that the duty is regarded as unjust. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 The truth is that people with fairly small estates pay the deathduty and those with the large estates generally do not because they have taken proper advice. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 This we have done, and done substantially, especially around the £20,000 gross estate, by no longer making the house free of deathduty to the widow, and by the £15,000 limit. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 I take it that these chattels which are to be exempted from deathduty will be in a house that will not have any help at all? From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 The courts in this country are constantly having to decide whether a subject is or is not liable to pay income tax, surtax or deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 When all the committees of art were set up and deathduty exemptions decided, things like railway engines, motor cars and boats et cetera were hardly being collected. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 I think that the deathduty weighs extremely heavily upon a great deal of the traditional virtues which are handed down from family to family and generation to generation. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Where someone received foreign real property thinking it free of death duties and had resettled it, it was accepted as not being liable to deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 It is not a greatly more efficient revenue-raiser than is deathduty; it is a midly more efficient revenue raiser, or it may be, depending on how it is administered. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 In 1973–74 deathduty yielded £412 million. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 It is obvious that one of the main causes for the increase in the price of agricultural land is the considerable deathduty relief which holders of agricultural land get. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Consider the example of a farm let seven or eight years ago where the landlord, for various reasons—sometimes tax or deathduty reasons—has never asked for an increase in rent. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 A man with 200 acres of land will have to pay an extremely high level of deathduty and may have to carry a high level of capital gains tax. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 There are many other cases of businesses which have been forced on to the market because of the very threat of what the payment of the deathduty would involve. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Thirdly, alter the law to get rid of some of these "phoney" trusts which have been established for the payment of school fees and for deathduty avoidance. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 That seems to be his attitude about estate duty—that anyone ill-judged enough not to die and who hands on during his life avoids deathduty by doddering through a loophole. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 I find much attractive in the concept of an inheritance tax as opposed to the normal deathduty system, because this is a way in which to spread wealth. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 I have already seen advertisements in newspapers offering for sale family businesses, and pointing out that they will be liable only to a lower rate of deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Now the question of deathduty. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 They also requested the reduction of rents and annual duties in kind, as well as the abolition of deathduty. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. It is comparable to a deathduty or inheritance tax. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. That restoration can only be made by taxation, and in particular by death duties. For example, death duties, which had been a major political issue in the late nineteenth and early twentieth centuries, had become almost a voluntary tax by 1979. In addition to showing off the candidate's achievements, this ritual enabled the state to make a preliminary assessment of his fortune and what might be demanded as death duties. Since the 1880s the problem has intensified, partly it has to be admitted because of agricultural depression and the introduction of death duties and other taxes from 1894 onwards. A great number have been acquired by the country as the result of the heavy death duties system. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 Death duties, which are regarded as taxes on capital, are excluded from the figures. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 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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Examples of death duty