transfer of value

More Like This

Show all results sharing these subjects:

  • Law
  • Financial Institutions and Services


Show Summary Details

Quick Reference

The reduction in the value of a person's estate by a gratuitous transfer. Unless specifically exempted, such transfers are subject to inheritance tax if made in a given period before the date of the donor's death. See also chargeable transfer; exempt transfers; potentially exempt transfer.

Subjects: Law — Financial Institutions and Services.

Reference entries

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.