inheritance tax

inheritance tax
Налоги: налог на передачу ценностей (налог на дарение и наследство)

Универсальный англо-русский словарь. . 2011.

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  • 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

  • inheritance tax — ( IHT) This is a tax that is levied on the value of your estate (all the assets you own) when you die. You only pay inheritance tax (at a rate of 40%) once your estate value exceeds a certain limit for the tax year 2001 2002 the limit is £242,000 …   Financial and business terms

  • inheritance tax — inheritance taxes N COUNT An inheritance tax is a tax which has to be paid on the money and property of someone who has died …   English dictionary

  • inheritance tax — ► NOUN ▪ (in the UK) tax levied on property and money acquired by gift or inheritance …   English terms dictionary

  • inheritance tax — n. a tax levied by the state upon the right of a beneficiary to receive the property of a deceased person …   English World dictionary

  • Inheritance tax — An inheritance tax or estate tax is a levy paid by a person who inherits money or property or a tax on the estate (total value of the money and property) of a person who has died.[1] In international tax law, there is a distinction between an… …   Wikipedia

  • inheritance tax — a tax levied on the right of an heir to receive a decedent s property, the rate being a percentage of the value of the property. Also called death tax; Brit., death duty. Cf. estate tax. [1835 45] * * * Levy on the property accruing to each… …   Universalium

  • inheritance tax — IHT A tax introduced in the budget of 1986 to replace capital transfer tax. Inheritance tax is chargeable on the death of an individual domiciled in the UK on all property, wherever it is situated. It is also charged on potentially exempt… …   Accounting dictionary

  • inheritance tax — IHT A tax introduced in the Budget of 1986 to replace capital transfer tax Inheritance tax is chargeable on the death of an individual domiciled in the UK on all property, wherever it is situated. It is also charged on potentially exempt… …   Big dictionary of business and management

  • inheritance tax — A succession tax; a tax on the privilege of taking property of a decedent in accordance with law or on the right to receive property of a decedent. Not a tax on decedent s privilege of disposition of his property. 28 Am J Rev ed Inher T § 8. A… …   Ballentine's law dictionary

  • Inheritance Tax — In some states in the U.S. (and in the United Kingdom), a tax imposed on those who inherit assets from a deceased person. The tax rate for inheritance taxes depends on the value of the property received by the heir or beneficiary and his/her… …   Investment dictionary


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