Teletext Recovery Viewer

Part of the Computer Legacy Teletext Recovery Project

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P269 CEEFAX 269 Fri 26 Feb 21:11/53   1/3  TAX GUIDE    INHERITANCE TAX IHT is charged on certain lifetime gifts, on the wealth of the estate at death and on some trust deals. Tax is paid by the donor when the exemption threshold is reached. For year to 9 March: 1992 1993 RATE To £140,000 To £150,000 0% Over £140,000 Over £150,000 40% Tapering relief for charges on gifts within seven years of death: Years 0-3 3-4 4-5 5-6 6-7 % payable 100 80 60 40 20 Source: Blay's Guides Economy Savings Mortgages CityHeads
P269 CEEFAX 269 Fri 26 Feb 21:02/03   2/3  TAX GUIDE    EXEMPTIONS FROM INHERITANCE TAX 1991/2 1992/3 Gift per donor pa £3,000 £3,000 Gifts per donee £250 £250 Marriage Gifts: from parent £5,000 £5,000 from grandparent £2,500 £2,500 from other £1,000 £1,000 Gifts to individuals and certain trusts over 7 years before death. No IHT is payable on transfers to a surviving spouse. Source: Blay's Guides Economy Savings Mortgages CityHeads
P269 CEEFAX 269 Fri 26 Feb 21:14/45   3/3  TAX GUIDE    OTHER TAXES Value Added Tax - standard rate 17.5% Stamp Duty - shares 0.5% - land transfers (£30,000 or more) 1.0% Vehicle Licence - 6 months £60.50 - 12 months £110.00 Television Licence - colour £80.00 - black and white £26.50 As of 01/04/93 the fee will rise by £3 for colour and £1 for B&W.  Economy Savings Mortgages CityHeads