Quick succession relief

Quick succession relief applies where there are two charges of Inheritance tax within five years. Inheritance tax is normally chargeable on the death estate when an individual dies. The death estate is the sum of assets less allowable debts and funeral expenses. Allowable debts are those incurred for full consideration and those imposed by law e.g. tax.

单词	Quick succession relief
释义	Quick succession relief 英语百科 Quick succession relief Quick succession relief applies where there are two charges of Inheritance tax within five years. Inheritance tax is normally chargeable on the death estate when an individual dies. The death estate is the sum of assets less allowable debts and funeral expenses. Allowable debts are those incurred for full consideration and those imposed by law e.g. tax.
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