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In the United Kingdom, Inheritance Tax is a transfer tax. It was introduced with effect from 18 March 1986 replacing Capital Transfer Tax. ==History== Prior to the introduction of a single Estate Duty by the Finance Act 1894, there was a system of five different inheritance taxes, that applied to either realty (land) or personalty (other personal property). # From 1694, Probate Duty, introduced as a stamp duty on wills entered in probate in 1694, applying to personalty. # From 1780, Legacy Duty, an inheritance duty paid by the receiver of personalty, graduated according to consanguinity # From 1853, Succession Duty, a duty introduced by the Succession Duty Act 1853 applying to realty settlements taking effect on the death of the settlor # From 1881, Account Duty applied as an anti-avoidance duty on lifetime gifts made to avoid paying Legacy Duty # From 1889, Temporary Estate Duty, an inheritance duty paid by the receiver, applying to both realty and personalty, graduated according to consanguinity Following the introduction of a single Estate Duty in 1894 the rates were increased which led in many cases for the first time to the breaking up of large estates. Estate Duty began, at a more typical rate of tax, starting in 1914 under the First Asquith ministry〔 that was a breakthrough in constitutional terms and social terms by introducing the People's Budget and the first written right of the House of Commons to ascendancy in the Parliament of the United Kingdom under the Parliament Act 1911. In 2007, 94% of all estates escaped Inheritance Tax, mainly because they fell in the nil rate band.〔http://news.bbc.co.uk/1/hi/uk_politics/6949753.stm. accessed 1 October 2007〕 ''Estate Duty'' was replaced in 1975 by ''Capital Transfer Tax'', which was renamed Inheritance Tax (IHT) in 1986. There are a few simple and widely used methods available to avoid it, often resulting in additional income and capital gains taxes on trusts; however, Inheritance Tax accounts for about 0.8% of government income, raising around £2 billion in 2001〔http://www.unbiased.co.uk/media/media-resources/press-releases/7-11-2001%5B60%5D accessed 22 May 2007〕 and around £2.7 billion in 2011.〔Adam, Stuart and Browne, James (November 2011) (A Survey of the UK Tax System ) The Institute For Fiscal Studies, Briefing Note No. 9, Accessed 5 April 2012〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Inheritance Tax (United Kingdom)」の詳細全文を読む スポンサード リンク
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