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1 nil-rate band
гос. фин., брит. интервал с нулевой ставкой* (стоимостной интервал, в пределах которого имущество облагается налогом на наследство по нулевой ставке)See: -
2 inheritance tax
сокр. IHT гос. фин. налог на наследство [наследование\] (налог, взимаемый со стоимости имущества, полученного по завещанию физическими лицами; в Великобритании под данный налог также попадают и дарения, сделанные умершим в последние годы жизни)Syn:See:capital transfer tax, accessions tax, agricultural property relief, capital acquisitions tax, business tax, potentially exempt transfer, exempt transfer, chargeable transfer, inheritance tax return, value transferred, nil-rate band, ten-year charge
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налог на наследство: налог на имущество, полученное по завещанию физическими лицами; ставка налога иногда возрастает при уменьшении степени родства или близости к умершему; в Великобритании налог на наследство (estate duty) заменен налогом на передачу капитала; см. capital transfer tax.* * *налог, которым облагается стоимость полученного наследства и который обычно распространяется на ту его часть, которая превышает определенную необлагаемую сумму
См. также в других словарях:
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
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
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
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 — UK US adjective [before noun] TAX ► used to describe a level of income on which there is no tax to pay: »Couples can take advantage of the nil rate tax band to pass on £325,000 without paying inheritance tax … Financial and business terms
Nil Recurring — EP by Porcupine Tree Released 17 September 2007 … Wikipedia
Inheritance Tax (United Kingdom) — In the United Kingdom, Inheritance Tax was first introduced as a tax on estates in England and Wales over a certain value from 1796, then called legacy, succession and estate duties. The value changed over time and the scope of estate duty was… … Wikipedia
Taxation in the United Kingdom — This article is part of the series: Politics and government of the United Kingdom Central government HM Treasury HM Revenue and Customs … Wikipedia
Erbschaftsteuer im Vereinigten Königreich — Im Vereinigten Königreich von Großbritannien und Nordirland wird bei Erwerben von Todes wegen sowie unentgeltlichen Erbwerben unter Lebenden eine Erbschafts und Schenkungsteuer (Inheritance tax) erhoben. Bei Schenkungen kann auch eine… … Deutsch Wikipedia
inheritance tax — n: an excise tax that is levied upon the privilege of receiving property as heir or next of kin under the law of intestacy and that is measured by the value of the property received compare estate tax Merriam Webster’s Dictionary of Law. Merriam… … Law dictionary
IHT — inheritance tax (IHT) England, Wales A tax on transfers of value (transfer of value). It is primarily a charge on death, on the value of an individual s estate as at the date of their death, over and above a certain allowance called the nil rate… … Law dictionary