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 Glossary   >   C   >   "Chargeable transfer" Definition   

        Chargeable transfer

A gift or other transfer of value made by an individual which is not covered by any of the various exemptions and which is therefore a transfer for inheritance tax purposes.

Chargeable transfer


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Chargeable transfer - A gift or other transfer of value made by an individual which is not covered by any of the various exemptions and which is therefore a transfer for inheritance tax purposes.


Chargeable transfer : a gift or other transfer of value made by an individual which is not covered by any of the various exemptions and which is therefore a transfer for inheritance tax purposes.