ACCAglobal Accountant杂志-2012年3月刊第四讲

ACCAglobal Accountant杂志-2012年3月刊第四讲

ACCA Student Accountant magazine archive March 2012

RELEVANT TO ACCA QUALIFICATION PAPER F6 (UK) AND PERFORMANCE OBJECTIVES 19 AND 20
© 2012 ACCA

遗产税 一部分


本文管理员（英国）大纲需要一个基本的了解遗产税（来源），这两个部分的文章涵盖这些方面，你需要知道的。这是有关选择的文件管理员（英国）2012，并根据税收法律适用
2011年度的税收–12（财务条例2011）。


总是会有一个最低的五标志（但不超过15分）在国际先驱论坛报，这些标记包括在问题三，四或五。

遗产税的范围


同时对人的价值的房地产时死亡，但它也适用于某些寿命的资产转让。如果来源并不适用于转让这一生很容易对一个人避税，放弃所有资产在他们死了。

Inheritance tax, part 1

The Paper F6 (UK) syllabus requires a basic understanding of inheritance tax (IHT),and this two-part article covers those aspects that you need to know. It is relevant to candidates taking Paper F6 (UK) in 2012, and is based on tax legislation as it applies to the tax year 2011–12 (Finance Act 2011).

There will always be a minimum of five marks (but no more than 15 marks) on IHT,with these marks being included in either questions three, four or five. The scope of inheritance tax。

IHT is paid on the value of a person’s estate when they die, but it also applies to certain lifetime transfers of assets. If IHT did not apply to lifetime transfers it would be very easy for a person to avoid tax by giving away all of their assets just before they died.

As far as Paper F6 (UK) is concerned the terms ‘transfer’ and ‘gift’ can be taken to mean the same thing. The person making a transfer is known as the donor, whilst the person receiving the transfer is known as the donee.
Unlike capital gains tax where, for example, a principal private residence is exempt, all of a person’s estate is generally chargeable to IHT.

A person who is domiciled in the UK is liable to IHT in respect of their worldwide assets. As far as Paper F6 (UK) is concerned, people will always be domiciled in the UK.

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