Inheritance tax

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International tax law distinguishes between an estate tax and an inheritance tax. An inheritance tax is a tax paid by a person who inherits money or property of a person who has died, whereas an estate tax is a levy on the estate (money and property) of a person who has died.^[1] However, this distinction is not always observed; for example, the UK's "inheritance tax" is a tax on the assets of the deceased,^[2] and strictly speaking is therefore an estate tax.