Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. In the United Kingdom, Inheritance Tax was introduced as a tax on estates in England and Wales over a certain value from 1796, then called legacy, succession and estate duties. The value changed over time and the scope of estate duty was extended. By 1857 estates worth over 20 were taxable but duty was rarely collected on estates valued under 1500. Death duties were introduced in 1894, and for the next century were effective in breaking up large estates.

Данное издание не является оригинальным. Книга печатается по технологии принт-он-деманд после получения заказа.