| 单词 | gifts inter vivos |
| 释义 | gifts inter vivos inter vivos">gifts inter vivos Gifts made during an individual’s lifetime. The treatment of such gifts, for inheritance tax purposes, depends on the amount of the gift, the occasion of the gift, and the recipient of the gift. Small gifts can be covered by the small gifts exemption (if less than £250) or by the individual’s annual exemption (if less than £3,000). Additional gifts are exempt if they are given on the occasion of marriage. Any gift from one individual to another individual is a potentially exempt transfer and only becomes liable to tax if the donor dies within seven years of making the gift. Gifts to relevant property trusts are chargeable to inheritance tax at the lifetime rate, which is half the death rate. The level of charge is dependent on the size of the transfer to the trust and the amount of previous chargeable transfers within the preceding seven years. See alsoexempt transfers. |
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