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Death and taxes: Estate duty – a neglected factor in changes to British business structure after World War two

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  • Marie M. Fletcher

Abstract

This paper will examine Estate Duty(ED) and its impact on the structure of smaller British businesses. ED was one of the most controversial and wide-ranging taxes ever imposed in the UK. It was the first substantive tax on capital. It was partly responsible for the reconfiguration of British business in the 1940s- 1950s as businesses sought to avoid the Duty with measures which could result in the loss of a family firm to the ‘corporate economy’. Examining this phenomenon adds a hitherto unexplored dimension to the arguments of business historians surrounding the structure of British business and its relative performance after World War II.

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  • Marie M. Fletcher, 2023. "Death and taxes: Estate duty – a neglected factor in changes to British business structure after World War two," Business History, Taylor & Francis Journals, vol. 65(1), pages 187-209, January.
    • Handle: RePEc:taf:bushst:v:65:y:2023:i:1:p:187-209
    DOI: 10.1080/00076791.2021.1892642
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