The Resource Estate duties in the United Kingdom

Estate duties in the United Kingdom

Label
Estate duties in the United Kingdom
Title
Estate duties in the United Kingdom
Subject
Summary
This is the third in a series of brief articles presenting some of the basic principles that apply to European inheritance problems, including jurisdictional questions, as well as questions such as: who bears the tax burden, what property is taxable and what effect treaties have upon the allocation of taxation. It should be noted that the inheritance tax in the United Kingdom is referred to as the "estate duty", rather than "death duty". Furthermore, no gift duty exists in the United Kingdom. Other countries which will be treated in later issues of "European Taxation" include Austria, Belgium, Germany, the Netherlands, Portugal, France, Spain, Italy, Sweden and Switzerland
Citation source
In: European taxation. - Amsterdam. - Vol. 3 (1963),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • inheritance tax
  • property tax
Label
Estate duties in the United Kingdom
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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