þīhta- — *þīhta , *þīhtaz germ., Adjektiv: Verweis: s. *þenhta s. þenhta ; … Germanisches Wörterbuch
IHTA' — Hatâ etmek, yanılmak … Yeni Lügat Türkçe Sözlük
İHTA' — Yanılma veya yanıltma. * Hatâya düşürme veya düşürülme … Yeni Lügat Türkçe Sözlük
relevant property — England, Wales A trust asset in which there is no qualifying interest in possession, except for an asset included in: • charitable trusts. • accumulation and maintenance trusts under section 71 of the Inheritance Tax Act 1984 (IHTA 1984) as… … Law dictionary
disabled person's interest — England, Wales A trust for the benefit of a disabled person which has special inheritance tax treatment (sections 89, 89A and 89B Inheritance Tax Act 1984 (IHTA 1984)). It may be: • A discretionary trust created after 9 March … Law dictionary
transitional serial interest — England, Wales A type of interest in possession (IIP) trust that is not taxed under the relevant property regime. Instead, the life tenant is treated as the owner of the assets for inheritance tax purposes … Law dictionary
18 to 25 trust — England, Wales 18 to 25 trust Also known as a section 71D trust (section 71D trust). A trust for the benefit of a person aged under 25 who will become absolutely entitled to the whole of the trust property on or before his 25th birthday (section… … Law dictionary
18-25 trust — England, Wales 18 to 25 trust Also known as a section 71D trust (section 71D trust). A trust for the benefit of a person aged under 25 who will become absolutely entitled to the whole of the trust property on or before his 25th birthday (section… … Law dictionary
section 71D trust — England, Wales 18 to 25 trust Also known as a section 71D trust (section 71D trust). A trust for the benefit of a person aged under 25 who will become absolutely entitled to the whole of the trust property on or before his 25th birthday (section… … Law dictionary
Accumulation and Maintenance trust — Accumulation Maintenance ( A M ) trusts are a type of discretionary trust for the benefit of children and young people in England and Wales.Development and tax treatment* The concept of an A M trust emerged in England and Wales after the… … Wikipedia
