capital transfer tax

After this date, and until 18 March 1986, a form of death duty called capital transfer tax applied.

And are death duties or capital transfer tax relevant?

In the 1983 budget, gifts to charities were exempted from capital transfer tax.

In 1974 the Labour government introduced capital transfer tax which taxed certain gifts given by people who were alive.

Capital transfer tax (since the 1986 Budget inheritance tax) has undergone a number of changes.

An inheritance tax has replaced the capital transfer tax.

Payments of stamp duty, capital transfer tax and inheritance tax.

In 1981 the Conservative government abolished capital transfer tax and replaced it with inheritance tax.

Capital transfer tax was introduced by FA 1975, effective from 26 March 1974.

No tax is payable on any gifts made seven years before death, an exemption that did not apply to capital transfer tax.

It was introduced with effect from 18 March 1986 replacing Capital Transfer Tax.

I was disappointed with Mr Schmidt's suggestion that capital transfer tax could not be tried out and introduced across Europe.

The special capital transfer tax rules applicable to discretionary trusts were substantially recast in FA 1982.

There are two main UK taxes under this heading: capital gains tax and capital transfer tax.

Capital transfer tax 'Sodom in reverse'?

The Capital Transfer Tax Act 1984 (c 51)

Capital Transfer Tax (IV)

The statement reads thus: SP 1/82 The interaction of income tax and capital transfer tax on assets put into settlements 1.

Additional surveys will be made of corporation tax, oil revenues and local rates; lesser taxes such as Capital Transfer Tax will also be examined.

The second, which still exists, is capital transfer tax, which applies to transfers of wealth between individuals, whether as gifts during life or as inheritances after death.

Thanks to Inheritance Tax which has replaced capital transfer tax, lifetime gifts (in contrast to money left in a will) will normally escape the taxman.

My in-laws lost the family farm to pay the Capital Transfer Tax on my grandfather-in-law's death, and that was down to Healey.

If an object is accepted in lieu, the value of your exempt supply is the amount of estate duty, capital transfer tax or inheritance tax actually satisfied.

This gift was subject to the capital transfer tax, not inheritance tax, provisions, and by dint of the passage of more than 10 years is outside any tax charge.

My second point is that we on the Left in the European Parliament welcome the fact that the Council is finally fulfilling the request for a capital transfer tax.