Reference Entry

potentially exempt transfer

Edited by Jonathan Law

in A Dictionary of Law

Eighth edition

Published in print January 2015 | ISBN: 9780199664924
Published online May 2015 | e-ISBN: 9780191744402
potentially exempt transfer

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A transfer made by an individual to another individual. A PET does not attract a liability to *inheritance tax

Reference Entry.  66 words. 

Subjects: Law

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