- exempt transfer
- гос. фин., брит. необлагаемый [исключенный из налогообложения\] трансфер (безвозмездная передача собственности, совершенная покойным, которая не облагается налогом на наследование)See:
Англо-русский экономический словарь.
exempt transfer
Смотреть что такое "exempt transfer" в других словарях:
exempt transfer of value — (for inheritance tax) England, Wales A transfer of value (broadly, a gift) made in lifetime or on death that is exempt from inheritance tax. For example, gifts to certain favoured beneficiaries (beneficiary) such as a spouses, civil partners and… … Law dictionary
exempt transfer of value (for inheritance tax) — England, Wales A transfer of value (broadly, a gift) made in lifetime or on death that is exempt from inheritance tax. For example, gifts to certain favoured beneficiaries (beneficia … 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
specified exempt transfer — England, Wales In the context of determining whether a deceased person s estate is an excepted estate for inheritance tax purposes, specified exempt transfers are gifts made to: the deceased person s spouse or civil partner, charities, political… … 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
potentially exempt transfer — PET A lifetime gift made by an individual to another individual, or into an interest in possession trust that does not attract a liability to inheritance tax at the date of the gift. No charge occurs if the donor survives seven years after the… … Accounting dictionary
potentially exempt transfer — PET A lifetime gift made by an individual to another individual, or into an interest in possession trust that does not attract a liability to inheritance tax at the date of the gift. No charge occurs if the donor survives seven years after the… … Big dictionary of business and management
exempt transfers — Transfers resulting in no liability to inheritance tax. These are: • the first £3000 transferred in any tax year; • gifts to a spouse; • normal expenditure out of income; • small gifts, up to £250, to any number of individuals; • marriage gifts,… … Accounting dictionary
exempt transfers — Transfers resulting in no liability to inheritance tax These are: • the first £3000 transferred in any tax year; • gifts to a spouse; • normal expenditure out of income; • small gifts, up to £250, to any number of individuals; • marriage gifts,… … Big dictionary of business and management
Transfer of sovereignty of Macau — The transfer of sovereignty of Macau from the Portuguese Republic to the People s Republic of China (PRC) occurred on December 20, 1999. Background . However, the Governor of Macau, the representative of Portugal, gradually took over the power of … Wikipedia
Transfer-For-Value Rule — The stipulation that, if a life insurance policy (or any interest in that policy) is transferred for something of value (money, property, etc.), a portion of the death benefit is subject to be taxed as ordinary income. This portion is equal to… … Investment dictionary
