{"id":434,"date":"2023-01-08T13:18:05","date_gmt":"2023-01-08T13:18:05","guid":{"rendered":"https:\/\/greatbuttonhk.com\/?p=434"},"modified":"2024-12-21T21:40:16","modified_gmt":"2024-12-21T21:40:16","slug":"londonvamuseum-2-2-2-2-4","status":"publish","type":"post","link":"https:\/\/greatbuttonhk.com\/index.php\/2023\/01\/08\/londonvamuseum-2-2-2-2-4\/","title":{"rendered":"\u82f1\u570b\u7a05\u52d9\u61f6\u4eba\u5305\uff1a\u907a\u7522\u7a05\u7bc7"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u6211\u5011\u660e\u767d\u8b80\u8005\u5e0c\u671b\u672c\u5c08\u9801\u63d0\u4f9b\u66f4\u591a\u5be6\u7528\u82f1\u570b\u8cc7\u8a0a\uff0c\u6240\u4ee5\u7279\u610f\u88fd\u4f5c\u4e86\u4e00\u7cfb\u5217\u82f1\u570b\u7a05\u52d9\u61f6\u4eba\u5305\u3002\u9019\u662f\u6700\u5f8c\u4e00\u7bc7\uff0c\u8b93\u5927\u5bb6\u4e86\u89e3\u4e00\u4e0b\u6709\u95dc\u907a\u7522\u7a05\uff08Inheritance Tax\uff09\u7684\u57fa\u672c\u4e8b\u9805\u3002\u9867\u540d\u601d\u7fa9\uff0c\u9019\u53ea\u662f\u500b\u61f6\u4eba\u5305\uff0c\u8b80\u8005\u6709\u8208\u8da3\u4e86\u89e3\u66f4\u591a\u7684\u8a71\u8acb\u524d\u5f80\u76f8\u95dc\u653f\u5e9c\u7db2\u9801\u3002\uff08\u61f6\u4eba\u5305\u4e2d\u6709\u5217\u660e\u54e6\uff01\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Inheritance Tax\uff08\u907a\u7522\u7a05\uff09\u7c21\u7a31 IHT\uff0c\u662f\u5c0d\u53bb\u4e16\u82f1\u570b\u5c45\u6c11\u7684\u74b0\u7403\u907a\u7522\u7684\u5fb5\u7a05\u3002\u5982\u679c\u6b7b\u8005\u7684\u6c38\u4e45\u4f4f\u6240\uff08\u201cdomicile\u201d\uff09\u5728\u5916\u5730\uff0c\u53ea\u6709\u5728\u82f1\u570b\u7684\u907a\u7522\u6703\u88ab\u5fb5\u7a05\u3002\u907a\u7522\u5305\u62ec\u6b7b\u524d\u4e03\u5e74\u7684\u9001\u79ae\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u96f6\u5fb5\u7a05\u7bc4\u570d\uff08Nil-rate band\uff0c\u7c21\u7a31 NRB\uff09\uff1d \u9996 325,000 \u82f1\u938a<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8d85\u51fa NRB \u7684\u90e8\u5206\uff1a\u7a05\u7387 \uff1d 40%<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f46\uff1a\u5982\u679c\u4f60\u628a\u5168\u526f\u907a\u7522\u7559\u7d66\u4f60\u7684\u5408\u6cd5\u4f34\u4fb6\u3001\u8a3b\u518a\u6148\u5584\u6a5f\u69cb\u6216\u793e\u5340\u696d\u9918\u9ad4\u80b2\u4ff1\u6a02\u90e8\uff08community amateur sports club\uff09\uff0c\u90a3\u7e3d\u907a\u7522\u4ea6\u7121\u9700\u5fb5\u7a05\uff0c\u5c31\u7b97\u8d85\u904e NRB\u3002<\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-left\"><a href=\"gov.uk\/inheritance-tax\" class=\"vk_button_link btn has-text-color is-style-outline has-vk-color-primary-color btn-sm\" role=\"button\" aria-pressed=\"true\" target=\"_blank\" rel=\"noopener\"><div class=\"vk_button_link_caption\"><span class=\"vk_button_link_txt\">\u6309\u6b64\u4e86\u89e3\u8a73\u7d30\u5b98\u65b9\u8cc7\u6599<\/span><\/div><\/a><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<h3 class=\"wp-block-heading\">\u4f8b\u5b50\uff1a<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Amy \u53bb\u4e16\uff0c\u907a\u7522\u7e3d\u503c \u00a3800,000 <\/li>\n\n\n\n<li>Amy \u5c07 \u00a365,000 \u7559\u7d66\u4e86\u670b\u53cb Luke\uff0c\u5176\u9918\u7684\u7559\u7d66\u4e86\u5979\u7684\u914d\u5076 Olivia <\/li>\n\n\n\n<li>\u7559\u7d66\u670b\u53cb Luke \u7684 \u00a365,000 \u5c07\u7528\u6389 NRB \u7684 20%\uff08\u00a365,000 \u00f7 \u00a3325,000 x 100%\uff09\uff0c\u5269\u4e0b 80% \u672a\u4f7f\u7528 Olivia \u53bb\u4e16\u6642\uff0c\u5047\u8a2d NRB \u4ecd\u662f \u00a3325,000\u3002<\/li>\n\n\n\n<li>Olivia \u7684\u53ef\u7528 NRB \u5c07\u589e\u52a0\u672a\u4f7f\u7528\u767e\u5206\u6bd4 (80%) \u81f3 \u00a3585,000\uff08\u00a3325,000 x 180%\uff09 <\/li>\n\n\n\n<li>\u5373\u662f Olivia \u4efb\u4f55\u8d85\u904e \u00a3585,000 \u7684\u907a\u7522\u6703\u88ab\u5fb5\u7a05<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-left\"><a href=\"gov.uk\/guidance\/transferring-unused-basic-threshold-for-inheritance-tax\" class=\"vk_button_link btn has-text-color is-style-outline has-vk-color-primary-color btn-sm\" role=\"button\" aria-pressed=\"true\" target=\"_blank\" rel=\"noopener\"><div class=\"vk_button_link_caption\"><span class=\"vk_button_link_txt\">\u6309\u6b64\u4e86\u89e3\u8a73\u7d30\u5b98\u65b9\u8cc7\u6599<\/span><\/div><\/a><\/div>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u623f\u5730\u7522<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u623f\u5730\u7522\u662f\u907a\u7522\u7684\u4e00\u90e8\u4efd\uff0c\u63d0\u63d0\u4f60\uff1a<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5c07\u623f\u5c4b\u50b3\u7d66\u4e08\u592b\u3001\u59bb\u5b50\u6216\u6c11\u4e8b\u4f34\u4fb6\uff08husband, wife or civil partner\uff09\u7121\u9808\u652f\u4ed8\u907a\u7522\u7a05\u3002 <\/li>\n\n\n\n<li>\u5982\u5728\u907a\u56d1\u4e2d\u5c07\u623f\u5c4b\u7559\u7d66\u5176\u4ed6\u4eba\uff0c\u623f\u5c4b\u5247\u6703\u88ab\u8a08\u5165\u53ef\u5fb5\u7a05\u907a\u7522\u4e2d\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f4f\u5b85\u96f6\u5fb5\u7a05\u7bc4\u570d Residence nil rate band (RNRB)<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u5982\u679c\u4f60\u64c1\u6709\u81ea\u4f4f\u623f\u5c4b\uff08\u6216\u81ea\u4f4f\u623f\u5c4b\u7684\u90e8\u4efd\u696d\u6b0a\uff09\uff1b <\/li>\n\n\n\n<li>\u4f60\u5c07\u5176\u50b3\u7d66\u4f60\u7684\u76f4\u7cfb\u5f8c\u4ee3\uff08direct descendents\uff09\u5305\u62ec\u5b50\u5973\uff08\u6536\u990a\u3001\u5bc4\u990a\u6216\u7e7c\u5b50\u5973\u4ea6\u7b26\u5408\u8981\u6c42\uff09\u6216\u5b6b\u5152\uff1b <\/li>\n\n\n\n<li>\u800c\u4f60\u7684\u907a\u7522\u7e3d\u503c\u4f4e\u65bc 200 \u842c\u82f1\u938a \u2574 <\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\">\u4f60\u7684\u514d\u7a05\u9580\u6abb\u4fbf\u53ef\u63d0\u9ad8\u5230\u9ad8\u9054 500,000 \u82f1\u938a\uff0c\u5373\u662f\u4f60\u6709\u984d\u5916 175,000 \u938a\u7684\u4f4f\u5b85\u96f6\u5fb5\u7a05\u7bc4\u570d\uff08RNRB\uff09\u3002<\/h4>\n\n\n\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-left\"><a href=\"gov.uk\/guidance\/check-if-you-can-get-an-additional-inheritance-tax-threshold\" class=\"vk_button_link btn has-text-color is-style-outline has-vk-color-primary-color btn-sm\" role=\"button\" aria-pressed=\"true\" target=\"_blank\" rel=\"noopener\"><div class=\"vk_button_link_caption\"><span class=\"vk_button_link_txt\">\u6309\u6b64\u4e86\u89e3\u8a73\u7d30\u5b98\u65b9\u8cc7\u6599<\/span><\/div><\/a><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u53bb\u4e16\u524d\u9001\u79ae<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019\u5305\u62ec\u4f60\u5728<strong>\u53bb\u4e16\u524d\u4e03\u5e74\u5167<\/strong>\u9001\u51fa\u7684\u9322\u3001\u5bb6\u5c45\u6216\u500b\u4eba\u7269\u54c1\u3001\u7269\u696d\u548c\u80a1\u4efd\u7b49\uff0c\u4ea6\u5305\u62ec\u4ee5\u4f4e\u65bc\u5e02\u50f9\u51fa\u552e\u67d0\u7269\u6642\u640d\u5931\u7684\u91d1\u9322\u3002\u4f8b\u5982\u4f60\u4ee5\u4f4e\u65bc\u5e02\u50f9\u51fa\u8b93\u7269\u696d\u4e88\u5b50\u5973\uff0c\u5176\u5dee\u50f9\u7b97\u4f5c\u79ae\u7269\u3002\u9019\u4e9b\u79ae\u7269\u5747\u88ab\u7d0d\u5165\u4f60\u7684\u53ef\u5fb5\u7a05\u907a\u7522\u4e2d\uff0c<strong>\u9664\u975e\u662f\u8d08\u4e88\u5728\u82f1\u570b\u6c38\u4e45\u5c45\u4f4f\u7684\u5408\u6cd5\u914d\u5076\u6216\u6c11\u4e8b\u4f34\u4fb6<\/strong>\u3002 <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5e74\ufeff\u5ea6\u8c41\u514d\uff08Annual exemption\uff09<\/strong><strong>\uff1a<\/strong>\u6bcf\u500b\u7a05\u5e74\u4f60\u53ef\u8d08\u9001\u7e3d\u503c <strong>\u00a33,000 <\/strong>\u7684\u79ae\u7269\uff0c\u800c\u4e0d\u6703\u589e\u52a0\u60a8\u7684\u907a\u7522\u50f9\u503c\u3002\u4f60\u53ef<strong>\u5c07\u672a\u4f7f\u7528\u7684\u5e74\u5ea6\u8c41\u514d\u984d\u5e36\u5230\u4e0b\u4e00\u500b\u7a05\u5e74<\/strong>\uff0c\u4f46\u50c5\u9650\u5e36\u4e00\u500b\u7a05\u5e74\u3002<\/li>\n\n\n\n<li><strong>\u5c0f\u79ae\u7269\u8c41\u514d\uff08Small gift allowance\uff09<\/strong><strong>\uff1a<\/strong>\u4f60\u53ef\u5728\u6bcf\u500b\u7a05\u5e74\u9001\u8d08\u6bcf\u4eba\u6700\u591a <strong>\u00a3250<\/strong>\uff08\u4f46\u5176\u4ed6\u8c41\u514d\u5c31\u4e0d\u9069\u7528\u65bc\u9019\u4eba\u8eab\u4e0a\u4e86\uff09\u3002<\/li>\n\n\n\n<li>\u672c\u6587\u7bc7\u5e45\u6709\u9650\uff0c\u5176\u4ed6\u8c41\u514d\u91d1\u984d\u4e0d\u80fd\u76e1\u9304\uff0c\u5982\u5b50\u5973\u6216\u5b6b\u5152\u7d50\u5a5a\u79ae\u7269\u548c<strong>\u5b9a\u671f<\/strong>\u4f9b\u990a\u5b50\u5973\u6216\u5e74\u8001\u89aa\u621a\u7684\u5b58\u6b3e\u7b49\uff0c\u8acb\u67e5\u95b1\u4ee5\u4e0b\u7db2\u5740\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u9001\u79ae\u7684\u6f38\u6e1b\u7a05\u7387 Taper relief<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u53bb\u4e16\u524d 3 \u5e74\u5167\u7684\u79ae\u7269\u6309 40% \u5fb5\u7a05\u3002 <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u53bb\u4e16\u524d 3 \u81f3 7 \u5e74\u7684\u79ae\u7269\u6309\u300c\u6f38\u6e1b\u7a05\u7387\u300d\u5fb5\u7a05\u5982\u4e0b\uff1a<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u9001\u79ae\u548c\u6b7b\u4ea1\u4e4b\u9593\u7684\u5e74\u671f<\/td><td>\u8a72\u79ae\u7269\u5fb5\u6536\u7684\u7a05\u7387<\/td><\/tr><tr><td>3 \u81f3 4 \u5e74<\/td><td>32%<\/td><\/tr><tr><td>4 \u81f3 5 \u5e74<\/td><td>24%<\/td><\/tr><tr><td>5 \u81f3 6 \u5e74<\/td><td>16%<\/td><\/tr><tr><td>6 \u81f3 7 \u5e74<\/td><td>8%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-left\"><a href=\"https:\/\/www.gov.uk\/inheritance-tax\/gifts\" class=\"vk_button_link btn has-text-color is-style-outline has-vk-color-primary-color btn-sm\" role=\"button\" aria-pressed=\"true\" target=\"_blank\" rel=\"noopener\"><div class=\"vk_button_link_caption\"><span class=\"vk_button_link_txt\">\u6309\u6b64\u4e86\u89e3\u8a73\u7d30\u5b98\u65b9\u8cc7\u6599<\/span><\/div><\/a><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4f4f\u5b85\u8f49\u540d<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9001\u51fa\u4f4f\u5b85 Giving away a home<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u5982\u679c\u4f60\u5728\u6b7b\u524d\u4e03\u5e74\u5167\u8f49\u8d08\u4f4f\u5b85\uff0c\u8a72\u4f4f\u5b85\u7d0d\u5165\u907a\u7522\u4e2d\u3002 <\/li>\n\n\n\n<li>\u5982\u679c\u4f60\u5728\u6b7b\u524d\u4f4f\u5b85\u8f49\u540d\u8d08\u4e88\u4ed6\u4eba\uff0c\u518d\u642c\u51fa\u53bb\u4f4f\u6eff 7 \u5e74\u624d\u904e\u4e16\uff0c\u8a72\u4f4f\u5b85\u4e0d\u7d0d\u5165\u907a\u7522\u4e2d\u3002 <\/li>\n\n\n\n<li>\u5982\u679c\u4f60\u5728\u9001\u8d08\u4f4f\u5b85\u5f8c\u7e7c\u7e8c\u5728\u90a3\u88cf\u5c45\u4f4f\uff0c\u4f46\u4ecd\u5e0c\u671b\u4f4f\u5b85\u88ab\u8c41\u514d\u5728\u907a\u7522\u4e4b\u5916\uff0c\u90a3\u4f60\u5fc5\u9808\uff1a \n<ul class=\"wp-block-list\">\n<li>\u6309\u5e02\u50f9\u5411\u65b0\u696d\u4e3b\u652f\u4ed8\u79df\u91d1 <\/li>\n\n\n\n<li>\u652f\u4ed8\u4f60\u90a3\u90e8\u4efd\u7684\u5c45\u6240\u8cec\u55ae <\/li>\n\n\n\n<li>\u5728\u90a3\u88cf\u4f4f\u81f3\u5c11 7 \u5e74 <\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5426\u5247\u8a72\u4f4f\u5b85\u6703\u88ab\u8996\u70ba\u300c\u4fdd\u7559\u5229\u76ca\u7684\u79ae\u7269\u300d\uff08&#8221;gift with reservation of benefit&#8221;\uff09\uff0c \u6703\u88ab\u5fb5\u7a05\u3002 \u5982\u679c\u4f60\u53ea\u653e\u68c4\u4e86\u90e8\u5206\u696d\u6b0a\uff0c\u800c\u65b0\u696d\u4e3b\u4e5f\u4f4f\u5728\u8a72\u7269\u696d\uff0c\u90a3\u652f\u4ed8\u79df\u91d1\u7684\u898f\u5b9a\u5247\u53ef\u88ab\u8c41\u514d\u3002<\/li>\n\n\n\n<li>\u5982\u679c\u4f60\u53ea\u653e\u68c4\u4e86\u90e8\u5206\u696d\u6b0a\uff0c\u800c\u65b0\u696d\u4e3b\u4e5f\u4f4f\u5728\u8a72\u7269\u696d\uff0c\u90a3\u652f\u4ed8\u79df\u91d1\u7684\u898f\u5b9a\u5247\u53ef\u88ab<strong>\u8c41\u514d<\/strong>\u3002<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-left\"><a href=\"gov.uk\/inheritance-tax\/passing-on-home\" class=\"vk_button_link btn has-text-color is-style-outline has-vk-color-primary-color btn-sm\" role=\"button\" aria-pressed=\"true\" target=\"_blank\" rel=\"noopener\"><div class=\"vk_button_link_caption\"><span class=\"vk_button_link_txt\">\u6309\u6b64\u4e86\u89e3\u8a73\u7d30\u5b98\u65b9\u8cc7\u6599<\/span><\/div><\/a><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"block-9e1269c2-5679-42e8-b89b-7d96d3e2772e\">\u5982\u4f55\u8b58\u5225\u8cc7\u7522\u548c\u50b5\u52d9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u907a\u56d1\u57f7\u884c\u4eba\uff08Executor\uff09\u6216\uff08\u5728\u6c92\u6709\u907a\u56d1\u7684\u60c5\u6cc1\u4e0b\uff09\u907a\u7522\u7ba1\u7406\u4eba\uff08Administrator\uff09\u70ba\u907a\u7522\u4f30\u50f9\u524d\uff0c\u9808\u78ba\u5b9a\u8cc7\u7522\u8207\u50b5\u52d9\u7684\u50f9\u503c\u3002 <\/p>\n\n\n\n<p 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class=\"wp-block-heading\">\u6309\u5716\u4e86\u89e3\u66f4\u591a\uff1a<\/h2>\n\n\n\nngg_shortcode_0_placeholder\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udc49 \u4e86\u89e3\u66f4\u591a\u76f8\u95dc\u65b0\u805e\uff1a<\/h2>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/greatbuttonhk.com\/index.php\/2026\/04\/25\/japanese-gardens-in-the-uk\/\">\u82f1\u570b\u300c\u601d\u9109\u300d\u4e4b\u9078\uff1a5 \u5927\u7cbe\u7dfb\u65e5\u5f0f\u5ead\u5712<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/greatbuttonhk.com\/index.php\/2026\/03\/28\/best-places-to-see-cherry-blossom-in-the-uk-in-2026\/\">\u82f1\u570b 8 \u5927\u8cde\u6afb\u597d\u53bb\u8655 2026 \u5e74\u8cc7\u8a0a\u66f4\u65b0\uff01<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/greatbuttonhk.com\/index.php\/2026\/02\/27\/peaky-blinders\/\">\u89e3\u69cb\u82f1\u570b\u6d41\u884c\u6587\u5316\u7cfb\u5217\uff1aPeaky Blinders \u300a\u6d74\u8840\u9ed1\u5e6b\u300b &#8211; \u4e00\u90e8\u4ee5\u771f\u5be6\u9ed1\u5e6b\u70ba\u9748\u611f\u7684\u5287\u96c6<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/greatbuttonhk.com\/index.php\/2026\/02\/07\/bridgerton-uk-filming-locations\/\">Bridgerton \u82f1\u570b\u62cd\u651d\u5730\u9ede\u5be6\u5730\u6307\u5357<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/greatbuttonhk.com\/index.php\/2025\/12\/19\/christmas-lights-and-winter-illuminations\/\">7 \u500b\u6700\u5177\u8056\u8a95\u6c23\u6c1b\u7684\u82f1\u570b\u838a\u5712\uff01<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u6211\u5011\u660e\u767d\u8b80\u8005\u5e0c\u671b\u672c\u5c08\u9801\u63d0\u4f9b\u66f4\u591a\u5be6\u7528\u82f1\u570b\u8cc7\u8a0a\uff0c\u6240\u4ee5\u7279\u610f\u88fd\u4f5c\u4e86\u4e00\u7cfb\u5217\u82f1\u570b\u7a05\u52d9\u61f6\u4eba\u5305\u3002\u9019\u662f\u6700\u5f8c\u4e00\u7bc7\uff0c\u8b93\u5927\u5bb6\u4e86\u89e3\u4e00\u4e0b\u6709\u95dc\u907a\u7522\u7a05\uff08Inheritance Tax\uff09\u7684\u57fa\u672c\u4e8b\u9805\u3002\u9867\u540d\u601d\u7fa9\uff0c\u9019\u53ea\u662f\u500b\u61f6\u4eba\u5305\uff0c\u8b80\u8005\u6709\u8208\u8da3\u4e86\u89e3\u66f4\u591a\u7684\u8a71\u8acb\u524d\u5f80\u76f8\u95dc\u653f\u5e9c\u7db2\u9801\u3002\uff08\u61f6\u4eba\u5305\u4e2d\u6709\u5217\u660e\u54e6\uff01\uff09 Inheritance Tax\uff08\u907a\u7522\u7a05\uff09\u7c21\u7a31 IHT\uff0c\u662f\u5c0d\u53bb\u4e16\u82f1\u570b\u5c45\u6c11\u7684\u74b0\u7403\u907a\u7522\u7684\u5fb5\u7a05\u3002\u5982\u679c\u6b7b\u8005\u7684\u6c38\u4e45\u4f4f\u6240\uff08\u201cdomicile\u201d\uff09\u5728\u5916\u5730\uff0c\u53ea\u6709\u5728\u82f1\u570b\u7684\u907a\u7522\u6703\u88ab\u5fb5\u7a05\u3002\u907a\u7522\u5305\u62ec\u6b7b\u524d\u4e03\u5e74\u7684\u9001\u79ae\u3002 \u96f6\u5fb5\u7a05\u7bc4\u570d\uff08Nil-rate band\uff0c\u7c21\u7a31 NRB\uff09\uff1d \u9996 325,000 \u82f1\u938a \u8d85\u51fa NRB \u7684\u90e8\u5206\uff1a\u7a05\u7387 \uff1d 40% \u4f46\uff1a\u5982\u679c\u4f60\u628a\u5168\u526f\u907a\u7522\u7559\u7d66\u4f60\u7684\u5408\u6cd5\u4f34\u4fb6\u3001\u8a3b\u518a\u6148\u5584\u6a5f\u69cb\u6216\u793e\u5340\u696d\u9918\u9ad4\u80b2\u4ff1\u6a02\u90e8\uff08community amateur sports club\uff09\uff0c\u90a3\u7e3d\u907a\u7522\u4ea6\u7121\u9700\u5fb5\u7a05\uff0c\u5c31\u7b97\u8d85\u904e NRB\u3002 \u6309\u6b64\u4e86\u89e3\u8a73\u7d30\u5b98\u65b9\u8cc7\u6599 \u4f8b\u5b50\uff1a Amy \u53bb\u4e16\uff0c\u907a\u7522\u7e3d\u503c \u00a3800,000 Amy \u5c07 \u00a365,000 \u7559\u7d66\u4e86\u670b\u53cb Luke\uff0c\u5176\u9918\u7684\u7559\u7d66\u4e86\u5979\u7684\u914d\u5076 Olivia \u7559\u7d66\u670b\u53cb Luke \u7684 \u00a365,000 \u5c07\u7528\u6389 NRB \u7684 20%\uff08\u00a365,000 \u00f7 \u00a3325,000 x 100%\uff09\uff0c\u5269\u4e0b 80% \u672a\u4f7f\u7528 Olivia \u53bb\u4e16\u6642\uff0c\u5047\u8a2d NRB \u4ecd\u662f \u00a3325,000\u3002 Olivia \u7684\u53ef\u7528 NRB \u5c07\u589e\u52a0\u672a\u4f7f\u7528\u767e\u5206\u6bd4 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":3975,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sb_show_comment_boards":false,"ngg_post_thumbnail":95,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-434","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-infopacks"],"_links":{"self":[{"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/posts\/434","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/comments?post=434"}],"version-history":[{"count":8,"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/posts\/434\/revisions"}],"predecessor-version":[{"id":1329,"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/posts\/434\/revisions\/1329"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/media\/3975"}],"wp:attachment":[{"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/media?parent=434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/categories?post=434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/tags?post=434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}