I am a resident of USA but I have Kentish roots, as my maternal grandmother was born in Wye, Kent in 1872. She called England *the old country*. Anyway, genealogists have to learn how to use LOTS of newish tools on the internet [arm chair research, some of us call it] Use google.com a lot. [I now have to learn how to use more efficiently google.earth after attending lectures recently about this new tool] I entered the search terms on google: death duty - great britain Wikipedia [which is a volunteer encyclopedia, subject to revision, of course] has an article on death duty and I believe another on inheritance tax. I did not read it, as I have not bothered my head about this aspect of my tangled pedigree!!! This wikipedia article may not answer your question as precisely as you wish, but may lead you to a more reliable--but complex--authority. Good luck with some of these new-fangled tools for us curious ones!!! Be sure to check the Catalog of the Family History Library also. There is a new twist--a wiki for Familysearch, which I have not yet learned to use. Also, Familysearch.org has a pilot program also. Keep tuned. I am enjoying my newish subscription to this particular rootsweb. E.W.Wallace