TERMIUM Plus®

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IMPUESTO SUCESIONES [1 record]

Record 1 2003-06-12

English

Subject field(s)
  • Law of Estates (common law)
  • Taxation Law
CONT

This class consists of any charge for death duties arising on a death after 1925. ... Until August, 1949, there were three different kinds of death duties: estate duty, succession duty and legacy duty.

OBS

Succession duty and legacy duty were abolished by the Finance Act 1949, s.27. Estate duty was superseded from March 13, 1975, by capital transfer tax.

French

Domaine(s)
  • Droit successoral (common law)
  • Droit fiscal
CONT

Les «death duties» sont des droits perçus par le gouvernement anglais sur les biens des personnes décédées. Il y avait en Angleterre avant le 30 juillet 1949 trois droits différents : 1e «Estate Duty»; 2e «Succession Duty»; 3e «Legacy Duty». Mais le «Succession Duty» et le «Legacy Duty» ont été abolis par le «Finance Act 1949», paragraphe 27 [...]

Spanish

Campo(s) temático(s)
  • Derecho hereditario (common law)
  • Derecho fiscal
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