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lifetime transfers

  • 1 прижизненные трансферты

    1. lifetime transfers

     

    прижизненные трансферты
    После того как в Великобритании в 1986 г. налог на наследство (inheritance tax), заменил прежний налог на передачу капитала (Capital-transfer tax) так стали называться “дары, сделанные при жизни” (inter vivos gifts). Для расчета налога на наследство необходимо учитывать прижизненные трансферты. Однако при этом некоторые трансферты исключаются, например имевшие место между супругами, некоторые свадебные, благотворительные или политические дары или ежегодные подарки на сумму, меньшую определенной. На прижизненные трансферты, имевшие место за семь лет до кончины донора, распространяется постепенно уменьшающаяся скидка, а дары, сделанные до этого времени, вообще не облагаются налогом.
    [ http://www.vocable.ru/dictionary/533/symbol/97]

    Тематики

    EN

    Русско-английский словарь нормативно-технической терминологии > прижизненные трансферты

  • 2 дары, сделанные при жизни

    1. inter vivos gifts

     

    дары, сделанные при жизни
    Дары, которые делают друг другу живущие люди. См.: lifetime transfers (прижизненные трансферты).
    [ http://www.vocable.ru/dictionary/533/symbol/97]

    Тематики

    EN

    Русско-английский словарь нормативно-технической терминологии > дары, сделанные при жизни

  • 3 потенциально необлагаемое дарение

    1. potentially exempt transfer
    2. PET

     

    потенциально необлагаемое дарение
    Дарения, не подлежащие при их реальном осуществлении обложению налогом на наследство. Существуют и исключения, относящиеся к тем случаям, когда даритель умирает в течение определенного периода, который в настоящее время определен в семь лет. См.: lifetime transfers (дары, сделанные при жизни дарителя).
    [ http://www.vocable.ru/dictionary/533/symbol/97]

    Тематики

    EN

    Русско-английский словарь нормативно-технической терминологии > потенциально необлагаемое дарение

  • 4 chargeable transfer

    Fin
    in the United Kingdom, gifts that are liable to inheritance tax. Under U.K. legislation, individuals may gift assets to a certain value during their lifetime without incurring any liability to inheritance tax. These are regular transfers out of income that do not affect the donor’s standard of living. Additionally, individuals may transfer up to £3,000 a year out of capital. If this exemption is not used in one year, or is only partially used, then the unused allowance may be carried forward to the next year providing the full exemption is then used. Each person may also make small annual gifts of up to £250 per donee. Additionally a parent may give up to £5,000 on the occasion of an offspring’s marriage, while a grandparent or more remote ancestor may give up to £2,500, and any other person up to £1,000. Other outright gifts during a lifetime to an individual, and certain types of trust, are known as potentially exempt transfers: there is no inheritance tax to be paid on these at the time of the gift, but a liability arises if the donor dies within seven years, with that liability decreasing the longer the donor survives. If the donor dies within seven years of the gift, then potentially exempt transfers become chargeable transfers for inheritance tax purposes.

    The ultimate business dictionary > chargeable transfer

  • 5 קני

    קני, קָנָה(b. h.) ( to estabIish, 1) (cmp. קום, Gen. 23:17) to create; to acquire, own; to take possession. R. Hash. 31a (ref. to Ps. 24 recited in the Temple on the first day of the week) על שם שק׳ והקנהוכ׳ because he (the Lord in establishing the world) took possession and gave (his creatures) possession (invested them with a fief), and became the sovereign of the world. Kidd.I, 1 האשה קוֹנָה את עצמהוכ׳ a wife acquires herself (becomes independent) when she receives her divorce Ib. 20a כל הקוֹנֶה … כקונהוכ׳ whoever buys a Hebrew bondman creates, as it were, a master over himself. B. Mets.75b הקונה אדון לעצמו he who creates a master over himself, expl. תולה נכסיו בנכרי who (in order to evade obligations) hangs his property on a gentile (pretends to be merely the agent of a gentile); (another explan.) הכותב נכסיווכ׳ who transfers his property to his children during his lifetime. Gitt.37b sq. (ref. to Lev. 25:45) אתם קוֹנִיםוכ׳ you may buy (as a slave) one of them, but they cannot buy one of you, nor can they buy of one another. Ib. יכול לא יִקְנוּ זה את זה למעשה ידיו you may think, they cannot buy one another for the work (as long as the serf choses to be in the masters power); ולא הם קוֹנִים … לגופו they cannot buy of one another a bodily slave (who requires formal manumission to be a freeman). B. Mets.46b bot. מכור לי באלו ק׳ if one says, sell me (a certain object) for these (coins which I hold in my hand), he has bought (the sale is valid). Ib. IV, 1 הזהב קונהוכ׳, v. זָהָב. Ib. מעות הרעות קוֹנוֹתוכ׳ the delivery of cancelled coins effects the purchase of the valid coins. Ib. 47b מעות קונות the delivery of the purchasing money gives possession (no formal possession of the purchased object (מְשִׁיכָה) being required). Kidd.22b הגבהה קונה lifting up the purchased object makes the sale binding; a. v. fr. 2) to make sure; to obligate a person by a special symbolical act (קִנְיָן); to enter into an obligation by a special symbolical form. Gitt.51a בשקָנוּ מידו when they (the court, witnesses) made him obligate himself (that his widow should receive support from his estate); בשקנו לזו ולא קנו לזו when such an obligation was entered with reference to this (his wifes case), but not with reference to that (his daughters case). B. Mets.47a במה קונין … בכליו של קונה wherewith is the bargain made sure?… By handing over one of the garments (or any object) belonging to the purchaser; דניחא ליה לקונה דליהוי מקנה קונהוכ׳ for the purchaser likes the seller to obligate himself, in order that he may be sure to give him possession; a. fr.Ib. 48b when he said to him, ערבוני יָקוּן (fr. קון = קנה) my earnest money shall serve to make the purchase sure.Part. pass. קָנוּי; f. קְנוּיָה; pl. קְנוּיִים, קְנוּיִין; קְנוּיוֹת. Kidd.16a עבד עברי גופו ק׳ והרבוכ׳ a Hebrew bondman is owned bodily (to the end of his term), and if the master allowed him a reduction of his time, his allowance is not legally binding (the slave not being able to acquire himself); ib. 28a; B. Kam. 113b. Gen. R. s. 86 (ref. to Gen. 39:1) הקנויין קונין וכלוכ׳ as a rule those who are owned make themselves owners (slaves enrich themselves by robbing their master), and all slaves cause decrease to their masters house, but in this case ‘the Lord blessed (ib. 5); Yalk. ib. 145 הקונין קונין (corr. acc.); a. fr.Tosef.Ned.IV, 6 קונם … שאני קנוי the axe of which I am possessed be forbidden (v. קוֹנָם), i. e. I swear that I have no axe; Ned.35a (Rashi שאינו ק׳ I swear that another axe is not owned by me).Y.Peah IV, 18b השעה קנויה, read: פְּנוּיָה, v. פָּנוּי. Nif. נִקְנֶה to be acquired, owned, bought. Kidd.20a (ref. to Lev. 25:14) דבר הנ׳ מיד ליד this refers to what is bought from hand to hand (movable goods). Ib. I, 1 האשה נִקְנֵיתוכ׳ a wife can be acquired in three ways. Ib. 6b אין אשה נ׳ בחליפין a wife cannot be taken possession of by symbolical delivery (חֲלִיפִין). Ib. I, 3 עבד כנעני נ׳ בכסףוכ׳ a Canaanite slave is taken possession of (is considered owned) either by delivery of the purchasing money, or by a deed, or by undisturbed possession (חֲזָקָה). Ib. 5 נכסים שיש … נִקְנִיןוכ׳ landed property is acquired by means of handing over the money, but movables cannot be acquired otherwise than by taking hold (מְשִׁיכָה). Ib. 22b תִּקָּנֶה בביאח let her be acquired (become his slave) by coition; a. fr. Hif. הִקְנָה to give possession, sell, transfer. R. Hash. l. c., v. supra. Snh.81b ולמַקְנוֹ, v. קוֹנֶה. Keth.82b אשה הִקְנוּ לווכ׳ it is heaven that gave him a wife (through his brothers death without issue); Yeb.39a. B. Mets.47a בכליו של מַקְנֶה, v. supra. Ib. 33b, a. fr. אין אדם מקנה דברוכ׳ none can give possession of (sell) what does not yet exist (future crops); a. fr.Esth. R. introd. (ref. to Deut. 28:68 sq.) למה ואין קונה …ע״י שלא הִקְנִיתֶם אלהוכ׳ why ‘no purchaser?… Because you have not transmitted ‘these words of the covenant, for there is none among you making the five books of the Law his own (v. קוֹנֶה).

    Jewish literature > קני

  • 6 קנה

    קני, קָנָה(b. h.) ( to estabIish, 1) (cmp. קום, Gen. 23:17) to create; to acquire, own; to take possession. R. Hash. 31a (ref. to Ps. 24 recited in the Temple on the first day of the week) על שם שק׳ והקנהוכ׳ because he (the Lord in establishing the world) took possession and gave (his creatures) possession (invested them with a fief), and became the sovereign of the world. Kidd.I, 1 האשה קוֹנָה את עצמהוכ׳ a wife acquires herself (becomes independent) when she receives her divorce Ib. 20a כל הקוֹנֶה … כקונהוכ׳ whoever buys a Hebrew bondman creates, as it were, a master over himself. B. Mets.75b הקונה אדון לעצמו he who creates a master over himself, expl. תולה נכסיו בנכרי who (in order to evade obligations) hangs his property on a gentile (pretends to be merely the agent of a gentile); (another explan.) הכותב נכסיווכ׳ who transfers his property to his children during his lifetime. Gitt.37b sq. (ref. to Lev. 25:45) אתם קוֹנִיםוכ׳ you may buy (as a slave) one of them, but they cannot buy one of you, nor can they buy of one another. Ib. יכול לא יִקְנוּ זה את זה למעשה ידיו you may think, they cannot buy one another for the work (as long as the serf choses to be in the masters power); ולא הם קוֹנִים … לגופו they cannot buy of one another a bodily slave (who requires formal manumission to be a freeman). B. Mets.46b bot. מכור לי באלו ק׳ if one says, sell me (a certain object) for these (coins which I hold in my hand), he has bought (the sale is valid). Ib. IV, 1 הזהב קונהוכ׳, v. זָהָב. Ib. מעות הרעות קוֹנוֹתוכ׳ the delivery of cancelled coins effects the purchase of the valid coins. Ib. 47b מעות קונות the delivery of the purchasing money gives possession (no formal possession of the purchased object (מְשִׁיכָה) being required). Kidd.22b הגבהה קונה lifting up the purchased object makes the sale binding; a. v. fr. 2) to make sure; to obligate a person by a special symbolical act (קִנְיָן); to enter into an obligation by a special symbolical form. Gitt.51a בשקָנוּ מידו when they (the court, witnesses) made him obligate himself (that his widow should receive support from his estate); בשקנו לזו ולא קנו לזו when such an obligation was entered with reference to this (his wifes case), but not with reference to that (his daughters case). B. Mets.47a במה קונין … בכליו של קונה wherewith is the bargain made sure?… By handing over one of the garments (or any object) belonging to the purchaser; דניחא ליה לקונה דליהוי מקנה קונהוכ׳ for the purchaser likes the seller to obligate himself, in order that he may be sure to give him possession; a. fr.Ib. 48b when he said to him, ערבוני יָקוּן (fr. קון = קנה) my earnest money shall serve to make the purchase sure.Part. pass. קָנוּי; f. קְנוּיָה; pl. קְנוּיִים, קְנוּיִין; קְנוּיוֹת. Kidd.16a עבד עברי גופו ק׳ והרבוכ׳ a Hebrew bondman is owned bodily (to the end of his term), and if the master allowed him a reduction of his time, his allowance is not legally binding (the slave not being able to acquire himself); ib. 28a; B. Kam. 113b. Gen. R. s. 86 (ref. to Gen. 39:1) הקנויין קונין וכלוכ׳ as a rule those who are owned make themselves owners (slaves enrich themselves by robbing their master), and all slaves cause decrease to their masters house, but in this case ‘the Lord blessed (ib. 5); Yalk. ib. 145 הקונין קונין (corr. acc.); a. fr.Tosef.Ned.IV, 6 קונם … שאני קנוי the axe of which I am possessed be forbidden (v. קוֹנָם), i. e. I swear that I have no axe; Ned.35a (Rashi שאינו ק׳ I swear that another axe is not owned by me).Y.Peah IV, 18b השעה קנויה, read: פְּנוּיָה, v. פָּנוּי. Nif. נִקְנֶה to be acquired, owned, bought. Kidd.20a (ref. to Lev. 25:14) דבר הנ׳ מיד ליד this refers to what is bought from hand to hand (movable goods). Ib. I, 1 האשה נִקְנֵיתוכ׳ a wife can be acquired in three ways. Ib. 6b אין אשה נ׳ בחליפין a wife cannot be taken possession of by symbolical delivery (חֲלִיפִין). Ib. I, 3 עבד כנעני נ׳ בכסףוכ׳ a Canaanite slave is taken possession of (is considered owned) either by delivery of the purchasing money, or by a deed, or by undisturbed possession (חֲזָקָה). Ib. 5 נכסים שיש … נִקְנִיןוכ׳ landed property is acquired by means of handing over the money, but movables cannot be acquired otherwise than by taking hold (מְשִׁיכָה). Ib. 22b תִּקָּנֶה בביאח let her be acquired (become his slave) by coition; a. fr. Hif. הִקְנָה to give possession, sell, transfer. R. Hash. l. c., v. supra. Snh.81b ולמַקְנוֹ, v. קוֹנֶה. Keth.82b אשה הִקְנוּ לווכ׳ it is heaven that gave him a wife (through his brothers death without issue); Yeb.39a. B. Mets.47a בכליו של מַקְנֶה, v. supra. Ib. 33b, a. fr. אין אדם מקנה דברוכ׳ none can give possession of (sell) what does not yet exist (future crops); a. fr.Esth. R. introd. (ref. to Deut. 28:68 sq.) למה ואין קונה …ע״י שלא הִקְנִיתֶם אלהוכ׳ why ‘no purchaser?… Because you have not transmitted ‘these words of the covenant, for there is none among you making the five books of the Law his own (v. קוֹנֶה).

    Jewish literature > קנה

  • 7 קָנָה

    קני, קָנָה(b. h.) ( to estabIish, 1) (cmp. קום, Gen. 23:17) to create; to acquire, own; to take possession. R. Hash. 31a (ref. to Ps. 24 recited in the Temple on the first day of the week) על שם שק׳ והקנהוכ׳ because he (the Lord in establishing the world) took possession and gave (his creatures) possession (invested them with a fief), and became the sovereign of the world. Kidd.I, 1 האשה קוֹנָה את עצמהוכ׳ a wife acquires herself (becomes independent) when she receives her divorce Ib. 20a כל הקוֹנֶה … כקונהוכ׳ whoever buys a Hebrew bondman creates, as it were, a master over himself. B. Mets.75b הקונה אדון לעצמו he who creates a master over himself, expl. תולה נכסיו בנכרי who (in order to evade obligations) hangs his property on a gentile (pretends to be merely the agent of a gentile); (another explan.) הכותב נכסיווכ׳ who transfers his property to his children during his lifetime. Gitt.37b sq. (ref. to Lev. 25:45) אתם קוֹנִיםוכ׳ you may buy (as a slave) one of them, but they cannot buy one of you, nor can they buy of one another. Ib. יכול לא יִקְנוּ זה את זה למעשה ידיו you may think, they cannot buy one another for the work (as long as the serf choses to be in the masters power); ולא הם קוֹנִים … לגופו they cannot buy of one another a bodily slave (who requires formal manumission to be a freeman). B. Mets.46b bot. מכור לי באלו ק׳ if one says, sell me (a certain object) for these (coins which I hold in my hand), he has bought (the sale is valid). Ib. IV, 1 הזהב קונהוכ׳, v. זָהָב. Ib. מעות הרעות קוֹנוֹתוכ׳ the delivery of cancelled coins effects the purchase of the valid coins. Ib. 47b מעות קונות the delivery of the purchasing money gives possession (no formal possession of the purchased object (מְשִׁיכָה) being required). Kidd.22b הגבהה קונה lifting up the purchased object makes the sale binding; a. v. fr. 2) to make sure; to obligate a person by a special symbolical act (קִנְיָן); to enter into an obligation by a special symbolical form. Gitt.51a בשקָנוּ מידו when they (the court, witnesses) made him obligate himself (that his widow should receive support from his estate); בשקנו לזו ולא קנו לזו when such an obligation was entered with reference to this (his wifes case), but not with reference to that (his daughters case). B. Mets.47a במה קונין … בכליו של קונה wherewith is the bargain made sure?… By handing over one of the garments (or any object) belonging to the purchaser; דניחא ליה לקונה דליהוי מקנה קונהוכ׳ for the purchaser likes the seller to obligate himself, in order that he may be sure to give him possession; a. fr.Ib. 48b when he said to him, ערבוני יָקוּן (fr. קון = קנה) my earnest money shall serve to make the purchase sure.Part. pass. קָנוּי; f. קְנוּיָה; pl. קְנוּיִים, קְנוּיִין; קְנוּיוֹת. Kidd.16a עבד עברי גופו ק׳ והרבוכ׳ a Hebrew bondman is owned bodily (to the end of his term), and if the master allowed him a reduction of his time, his allowance is not legally binding (the slave not being able to acquire himself); ib. 28a; B. Kam. 113b. Gen. R. s. 86 (ref. to Gen. 39:1) הקנויין קונין וכלוכ׳ as a rule those who are owned make themselves owners (slaves enrich themselves by robbing their master), and all slaves cause decrease to their masters house, but in this case ‘the Lord blessed (ib. 5); Yalk. ib. 145 הקונין קונין (corr. acc.); a. fr.Tosef.Ned.IV, 6 קונם … שאני קנוי the axe of which I am possessed be forbidden (v. קוֹנָם), i. e. I swear that I have no axe; Ned.35a (Rashi שאינו ק׳ I swear that another axe is not owned by me).Y.Peah IV, 18b השעה קנויה, read: פְּנוּיָה, v. פָּנוּי. Nif. נִקְנֶה to be acquired, owned, bought. Kidd.20a (ref. to Lev. 25:14) דבר הנ׳ מיד ליד this refers to what is bought from hand to hand (movable goods). Ib. I, 1 האשה נִקְנֵיתוכ׳ a wife can be acquired in three ways. Ib. 6b אין אשה נ׳ בחליפין a wife cannot be taken possession of by symbolical delivery (חֲלִיפִין). Ib. I, 3 עבד כנעני נ׳ בכסףוכ׳ a Canaanite slave is taken possession of (is considered owned) either by delivery of the purchasing money, or by a deed, or by undisturbed possession (חֲזָקָה). Ib. 5 נכסים שיש … נִקְנִיןוכ׳ landed property is acquired by means of handing over the money, but movables cannot be acquired otherwise than by taking hold (מְשִׁיכָה). Ib. 22b תִּקָּנֶה בביאח let her be acquired (become his slave) by coition; a. fr. Hif. הִקְנָה to give possession, sell, transfer. R. Hash. l. c., v. supra. Snh.81b ולמַקְנוֹ, v. קוֹנֶה. Keth.82b אשה הִקְנוּ לווכ׳ it is heaven that gave him a wife (through his brothers death without issue); Yeb.39a. B. Mets.47a בכליו של מַקְנֶה, v. supra. Ib. 33b, a. fr. אין אדם מקנה דברוכ׳ none can give possession of (sell) what does not yet exist (future crops); a. fr.Esth. R. introd. (ref. to Deut. 28:68 sq.) למה ואין קונה …ע״י שלא הִקְנִיתֶם אלהוכ׳ why ‘no purchaser?… Because you have not transmitted ‘these words of the covenant, for there is none among you making the five books of the Law his own (v. קוֹנֶה).

    Jewish literature > קָנָה

См. также в других словарях:

  • lifetime transfers — See potentially exempt transfer …   Big dictionary of business and management

  • Transfers to Minors Act — The Uniform Transfers to Minors Act (UTMA) revises and replaces the Uniform Gifts to Minors Act (UGMA). As expanded, the Act allows the transfer of any type of property, real or personal, tangible or intangible, and wheresoever located (within or …   Black's law dictionary

  • Lifetime income tax — A lifetime income tax is an income tax that would tax a person based on their cumulative lifetime income, rather than their yearly income as is currently done throughout the world. A lifetime income tax is currently just a proposal that has been… …   Wikipedia

  • 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

  • hold-over relief — England, Wales A capital gains tax deferral relief. The chargeable gain (chargeable gains) is not taxed when it arises, but instead is held over and added to the next gain which arises (if any). Hold over relief only applies to: • chargeable… …   Law dictionary

  • Nil rate band — The nil rate band is the value of an estate that is not subject to Inheritance Tax in the United Kingdom. In the 2009/10 tax year (ending 5 April 2010), the nil rate band is £325,000[1]. Chargeable lifetime transfers and the chargeable estate on… …   Wikipedia

  • ДАРЫ, СДЕЛАННЫЕ ПРИ ЖИЗНИ ДАРИТЕЛЯ — (inter vivos gifts) Дары, которые делают друг другу живущие люди. В Великобритании до 1986 г. дары, сделанные при жизни, облагались налогом на капитальные трансферты (capital transfer tax), затем этот налог был заменен налогом на наследство… …   Словарь бизнес-терминов

  • ПРИЖИЗНЕННЫЕ ТРАНСФЕРТЫ — (lifetime transfers) См.: дары, сделанные при жизни дарителя (inter vivos gifts). Бизнес. Толковый словарь. М.: ИНФРА М , Издательство Весь Мир . Грэхэм Бетс, Барри Брайндли, С. Уильямс и др. Общая редакция: д.э.н. Осадчая И.М.. 1998 …   Словарь бизнес-терминов

  • ДАРЫ, СДЕЛАННЫЕ ПРИ ЖИЗНИ — (inter vivos gifts) Дары, которые делают друг другу живущие люди. См.: прижизненные трансферты (lifetime transfers). Финансы. Толковый словарь. 2 е изд. М.: ИНФРА М , Издательство Весь Мир . Брайен Батлер, Брайен Джонсон, Грэм Сидуэл и др. Общая… …   Финансовый словарь

  • ПОТЕНЦИАЛЬНО НЕОБЛАГАЕМОЕ ДАРЕНИЕ — (potentially exempt transfer, PET) Дарения, не подлежащие при их реальном осуществлении обложению налогом на наследство. Существуют и исключения, относящиеся к тем случаям, когда даритель умирает в течение определенного периода, который в… …   Финансовый словарь

  • ПРИЖИЗНЕННЫЕ ТРАНСФЕРТЫ — (lifetime transfers) После того как в Великобритании в 1986 г. налог на наследство (inheritance tax), заменил прежний налог на передачу капитала (capital transfer tax) так стали называться дары, сделанные при жизни (inter vivos gifts). Для… …   Финансовый словарь

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