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chargeable+transfer

См. также в других словарях:

  • chargeable transfer — Certain lifetime gifts that are transfers of value not covered by any of the exemptions and are therefore liable to inheritance tax. If such a lifetime gift is not a potentially exempt transfer, it is a chargeable transfer. If the gift is a… …   Accounting dictionary

  • chargeable transfer — Certain lifetime gifts that are transfers of value not covered by any of the exemptions and are therefore liable to inheritance tax If such a lifetime gift is not a potentially exempt transfer, it is a chargeable transfer. If the gift is a… …   Big dictionary of business and management

  • chargeable transfer of value — England, Wales A transfer of value made by an individual that is not (by virtue of Part II of the Inheritance Tax Act 1984) an exempt transfer (exempt transfer of value). Practical Law Dictionary. Glossary of UK, US and international legal terms …   Law dictionary

  • transfer of value — a disposition made by a person (the transferor) as a result of which the value of his estate immediately after the disposition is less than it would be but for the disposition, and the amount by which it is less is the value transferred. This… …   Law dictionary

  • chargeable lifetime transfer — England, Wales Lifetime transfers of value (transfer of value) (broadly, gifts) that are immediately chargeable to inheritance tax at 20% (subject to any exemptions and reliefs and also subject to the individual s nil rate band). Broadly, a… …   Law dictionary

  • potentially exempt transfer — (PET) England, Wales A transfer of value made during the donor s lifetime, that comes within the provisions of section 3A Inheritance Tax Act 1984. A PET is only chargeable to IHT if the donor fails to survive for seven years from the date of the …   Law dictionary

  • inheritance tax nil rate band — England, Wales The amount of an individual s estate which is chargeable to inheritance tax (IHT) at 0% (that is, on which there is no IHT to pay). If the value of an estate (including any chargeable transfers of value ( …   Law dictionary

  • nil rate band — inheritance tax nil rate band England, Wales The amount of an individual s estate which is chargeable to inheritance tax (IHT) at 0% (that is, on which there is no IHT to pay). If the value of an estate (including any chargeable transfers of… …   Law dictionary

  • Discounted gift trust — A Discounted Gift Trust (DGT) is a type of UK trust arrangement usually set up in connection with an investment in either an onshore or offshore investment bond (insurance bond). It allows the gifting of a lump sum into a trust whilst retaining a …   Wikipedia

  • nil-rate band — The first slice of a chargeable transfer or the estate on death that is subject to a nil rate of inheritance tax. The nil rate band for 2005–06 is £275,000 …   Accounting dictionary

  • United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government …   Wikipedia

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