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

● the first £3000 transferred in any tax year,

● gifts to a spouse,

● normal expenditure out of income,

● small gifts, up to £250, to any number of individuals,

● marriage gifts, up to £5000 for each parent of the parties to the marriage and up to £2500 for each grandparent but limited to £1000 for other gifts in consideration of marriage,

● gifts to charities,

● gifts for national purposes,

● gifts for public benefit,

● gifts to political parties,

● certain transfers to employee trusts.

● potentially exempt transfer.

• exhaust price
• Eximbank
• exit
• exit bond
• exit charge
• exit value
• ex-new
• exotic options
• exotics
• expectations hypothesis
• expected credit loss
• expected return
• expected tail losses
• expected value
• expected volatility
• expenditure tax
• expense account
• expiration cycle
• expiry cycle
• expiry date
• exploding option
• exponential smoothing
• Export Credits Guarantee Department
• Export-Import Bank
• Export-Import Bank of Japan