1. An inheritance tax has replaced the capital transfer tax.

2. Thus inheritance tax is concerned with gratuitous transactions. 5.

3. Gifts and bequests have been exempted from Inheritance Tax.

4. The current form of death duty is called inheritance tax.

5. If there is no issue, ￡125,000, free of inheritance tax.

6. Abolish the present inheritance tax and make recipients pay on gifts above a certain band as income.

7. Inheritance tax Generally, the residence of a trust is not important for inheritance tax.

8. The modern form of death duties is the inheritance tax.

9. In the Budget, we announced that we would take most family businesses out of Inheritance Tax altogether.

10. In 1986, for instance, Dole supported an inheritance tax code that greatly benefited the Gallos.

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

12. Inheritance tax, for example, will continue to be an issue for many expatriates.

13. Property left to a surviving spouse remains, as before, free of inheritance tax.

14. One wonders whether this is the first step towards the total abolition of inheritance tax.

15. Inheritance tax is charged on the value transferred by a chargeable transfer. 2.

16. The same ordinarily holds true of payroll and inheritance taxes.

17. But the loudest gripes concerned my criticism of the legislation to phase out inheritance tax.

18. There was no thought in those days of the Commissioners of Inland Revenue or of inheritance tax.

19. Would there be any likelihood of a future charge under inheritance tax?

20. But with inheritance tax levied at 40 per cent on assets totalling over ￡234,000, it's vital everyone has one.

21. The paintings were left to the nation by the Duke of Norfolk in lieu of inheritance taxes.

21. try its best to collect and make good sentences.

22. These types of tax take the form of annual wealth taxes, gift taxes and inheritance taxes.

23. In particular, it enables members of the director-shareholder's family to sell shares in order to pay inheritance taxes, and thereby avoid having to sell company assets.

24. Estate planning is usually also offered to allow clients to structure their affairs so as to minimise inheritance taxes and probate costs.

25. To make a difference, China should rely less on regressive indirect taxation, start taxing capital gains and introduce inheritance taxes, Fernandez-Lommen said.