1、affirmation [estate duty]
2、estate duty charged at a sliding scale of rates
3、The first part reviews the historical evolution of estate duty, and then discusses the effect of levying estate duty from economical and legal point of view.
4、It is the middle class that will benefit most if we abolish estate duty.
5、The last part mainly determines the elution forms of estate duty and prevention means.
6、In settling estate duty, some enterprises may have to sell their assets to raise cash and as a result encounter operating difficulties.
