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单词 exempt transfers
释义

exempt transfers

exempt transfers Transfers resulting in no liability to inheritance tax. These are:

the first £3,000 transferred in any tax year;
gifts to a spouse or civil partner;
normal expenditure out of income;
small gifts, up to £250, to any number of individuals;
marriage gifts, up to £5,000 for each parent and £2,500 for grandparents of the parties to the marriage, but limited to £1,000 for other gifts;
gifts to charities;
gifts for national purposes;
gifts for public benefit;
gifts to political parties;
certain transfers to employee trusts.

See alsopotentially exempt transfer.

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更新时间:2025/3/9 22:21:41