Chapter 23 Inheritance Tax (part 3) - ACCA TX-UK Taxation (FA 2023)

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  • เผยแพร่เมื่อ 22 พ.ย. 2024

ความคิดเห็น • 2

  • @lukaszlacki735
    @lukaszlacki735 5 หลายเดือนก่อน

    Minute 13:14 - you have used GBP 333,000 as NRB used in the last 7y. However, since the requirement states that Dee (i.e. the donor) paid lifetime tax due on lifetime transfers, wouldn't then GCT be = chargeable amount + tax paid = GBP 333,000 + GBP 2,000 = GBP 335,000? That does not affect the end result of the exercise, as the available NRB would still be nil, but I wanted to confirm my understanding on the computation of GCT carried forward. Thank you in advance!

    • @opentuition
      @opentuition  5 หลายเดือนก่อน

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