ABSTRACT
This chapter provides details of the statistics from which was derived the graphical presentation of gifts inter vivos subject to estate duty as a percentage of the net capital value of all property subject to estate duty in the same years. All the data are derived from the annual reports of the Commissioners of Inland Revenue. Only the gross figures of the inter vivos gifts on which estate duty was paid were recorded in the pre-1914 tables, although the post war included both net and gross. The percentages of net capital value of gifts inter vivos to net total capital subject to estate duty have been calculated for the years in which they are both available. Extension of the 'statutory period' of liability of gifts to estate duty, from one to three years, under the Finance Act 1910, must largely account for the substantial jump in 1911 in the figures of gifts inter vivos on which estate duty was paid.
