| 单词 | potentially exempt transfer |
| 释义 | potentially exempt transfer potentially exempt transfer(PET) A lifetime gift made by an individual that is neither an exempt transfer for inheritance tax purposes nor liable to an immediate charge (seechargeable transfer). No charge occurs if the donor survives seven years after the date of the gift. If death occurs within seven years of the gift, the total lifetime gifts in the seven years preceding death are reviewed. The gifts are taken in chronological order with the first £325,000 (2009–15) worth of gifts being covered by the nil-rate band. Gifts in excess of this sum are charged at a flat rate of 40% with graduated relief for gifts made between three and seven years before death. |
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