Board of Inland Revenue: Estate Duty Office: Board Papers
These records contain a selection of Estate Duty Office Board papers from 1899 arising from the administration of the various death duties. They include precedent files, case files raising important points of principle and claims for exemption from or postponement of estate duty. Also included are case files where exemption or postponement of estate duty was claimed for articles (such as paintings, books, manuscripts and other works of art) adjudged by the Treasury to be of national, scientific or historic interest.
The files are arranged in strict file number order under the references and headings given to them by the department.