estate duty <-ies>, estate tax СУЩ.
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In fact most advanced economies do enforce some sort of estate duty upon death, although inheritance-tax levels and loopholes vary a lot by country.
www.lowyinterpreter.org In the event that those assets fell within the first-dying spouse's estate, estate duty was leviable at the death of the first-dying spouse.
www.mondaq.com There is a moderately high estate duty, and import duties are quite high on some items.
en.wikipedia.org Therefore, in our view, revisiting this exemption does not seem to be in line with the estate duty exemption.
www.mondaq.com Inheritance tax has been with us since 1986 and superseded capital transfer tax, which itself replaced estate duty.
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