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"Capital transfer tax" nghĩa là gì?
11 Jul, 2023
"Capital transfer tax" -> nghĩa là thuế đánh vào đất đai, tiền nong và các tài sản khác khi được sở hữu.
Ví dụ
Today’s inheritance tax came into effect in 1986, and replaced capital transfer tax, and was intended to simplify the regime – the basic premise was to levy a flat rate tax of 40 per cent on the estate of a deceased individual above a threshold. Sounds simple enough.
In the Budget of March 1981 the Chancellor made changes which will produce a dramatic reduction in the real burdens of most potential payers of Capital Transfer Tax (CTT). Even without sophisticated tax avoidance, over 99 per cent of wealth owners will now be able to pay zero CTT when they hand on their assets.
Consequently, the codifying Act was renamed the Inheritance Tax Act (IHTA) 1984. Between 26 March 1974 and 18 March 1986 capital transfer tax (CTT) applied. Prior to that date estate duty applied, which can be relevant when dealing with trusts created, or estates of persons who died, before 1986.
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Bài trước: "Capital formation" nghĩa là gì?
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