英语词汇“gift with reservation”的翻译、意思、用法、释义-英汉经管词典

单词

gift with reservation

释义

gift with reservation

gift with reservation A gift in which the donor retains some benefit from the asset given away. Examples include:

• shares given away in which the donor continues to receive the dividends;

• property given by a parent to a child, although the parent continues to live in the property, rent-free. HM Revenue and Customs has detailed rules to cover gifts with reservation to ensure that such gifts are not used as a means of avoiding tax.

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