Longman Dictionary of Contemporary English
death duties
noun
EXAMPLES FROM CORPUS
▪ A tax on inherited estates began in 1894, though death duties can be traced back much further.
▪ And are death duties or capital transfer tax relevant?
▪ By 1900 about half of government revenue was raised from income tax and from death duties.
▪ In addition, most information comes from official statistics, especially from the Inland Revenue, deriving from tax returns and death duties.
▪ No, Steen had organized it all very meticulously to avoid death duties.
▪ Some members of the ruling class have transferred property to relatives and friends to avoid death duties.
▪ The modern form of death duties is the inheritance tax.
▪ The new Earl also inherited a 2.25 million bill for death duties as well as 80,000 a year running costs.