IHT nil band

IHT nil band
Общая лексика: размер наследства, не облагаемый налогом

Универсальный англо-русский словарь. . 2011.

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  • 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

  • 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

  • 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

  • IHT — 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… …   Financial and business terms

  • 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

  • Taxation of trusts (United Kingdom) — The taxation of trusts in the United Kingdom is governed by a different set of principles to those tax laws which apply to individuals or companies.Income taxCapital gains taxInheritance tax: See main article Inheritance tax (United Kingdom). The …   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

  • 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

  • List of road accidents — records serious road accidents: those which took a high death toll, occurred in unusual circumstances, or hold some other historical significance. For crashes in which famous people died, please refer to List of people who died in road accidents …   Wikipedia

  • 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

  • Hund — 1. A guate Hund ve laft se nit1 u2 an schlecht n is kua Schad. (Unterinnthal.) – Frommann, VI, 36, 63. 1) Verläuft sich nicht. 2) Und. 2. A klenst n Hund na hengt mer di grössten Prügel ou (an). (Franken.) – Frommann, VI, 317. 3. A muar Hüünjen a …   Deutsches Sprichwörter-Lexikon


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