法律英语词汇“business property relief”的翻译、意思、用法、释义-法律词典

business property relief
A relief (usually at 100%) is given against the value of qualifying property for the purpose of computing an inheritance tax charge. The relief is applied to six categories of property:

• an interest in a business;

• unquoted shares in a (broadly) trading company;

• a controlling interest of quoted shares in (broadly) a trading company;

• unquoted securities of a company controlled by the person making the transfer of value;

• land, building, machinery or plant used for the trade of a company controlled by the transferor or by a partnership in which he was a partner;

• settled property consisting of land or buildings used for the purposes of a trade carried on by the transferor.

单词	business property relief
释义	business property relief A relief (usually at 100%) is given against the value of qualifying property for the purpose of computing an inheritance tax charge. The relief is applied to six categories of property: • an interest in a business; • unquoted shares in a (broadly) trading company; • a controlling interest of quoted shares in (broadly) a trading company; • unquoted securities of a company controlled by the person making the transfer of value; • land, building, machinery or plant used for the trade of a company controlled by the transferor or by a partnership in which he was a partner; • settled property consisting of land or buildings used for the purposes of a trade carried on by the transferor.
随便看	substantial performance substantive fairness substantive law substituted judgment substituted service substitutional legacy subtenancy subtenant sub-trust success fee succession successive interests sue suicide sui generis sui juris suit Summary Appeal Court summary assessment summary conviction summary financial statement summary judgment summary offence summary trial summing up