相続物件 税金 move '不十分な'

By Guy Dresser
Updated: 14:35 BST, 16 March 2005

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MASSIVE ロビーing appeared to 支払う／賃金 off today as the （ドイツなどの）首相／（大学の）学長 発表するd a rise in the 相続物件 税金 threshold. But while the headline move appeared to 勝利，勝つ some support, others attacked it as a 行方不明になるd 適切な時期.

The threshold at which IHT is 徴収するd on 広い地所s is to rise from £263,000 to £275,000. The 増加する was 述べるd by 税金 専門家s as 存在 at the very 底（に届く） end of what the （ドイツなどの）首相／（大学の）学長 could have done.

It was seen as 特に 不十分な given that next month sees the demise of the most popular 生き残るing 税金 avoidance 手段 at the 手渡すs of an 積極的な attack by the taxman. The '二塁打 信用' 計画／陰謀s have seen many people 'sell' their family home to a 信用 in return for an IOU rather than cash. The IOU is then passed to a second 信用 of which the children are 受益者s - this 許すs parents to live in the home, 安全な in the knowledge that when they die it would pass on to their children without a 手足を不自由にする／（物事を）損なうing 税金 法案.

The end of this （法などの）抜け穴 will help shore up any loss from the rise in IHT threshold. 相続物件 税金 was once seen as a 徴収する on the 最高の-rich. But the inexorable rise in the value of 所有物／資産／財産 across the country means that even someone living in a modest three-bed 半分 outside the south east of England runs a reasonable 危険 of 存在 caught in the 税金 罠（にかける）. Had the threshold risen in line with house prices since March 1993, it would now be £390,000.

High house prices have 押し進めるd hundreds of thousands of people into the 相続物件 税金 逮捕する and income from IHT has 二塁打d since 労働 （機の）カム to 力／強力にする in 1997. によれば 税金 専門家s, the （ドイツなどの）首相／（大学の）学長 will net some £3.3bn from the 広い地所s of the dead this year because of his 拒絶 to 増加する the 税金 threshold in line with 所有物／資産／財産 values.

によれば 最近の 研究 from the Halifax, the UK's biggest mortgage 貸す人, the number of 所有物／資産／財産s above the £263,000 税金 threshold now stands at 2.4m, a fourfold 増加する on 1994. Without any その上の price rises this 人物／姿／数字 would have risen to 4m by 2015 and 6m by 2025.

'The （ドイツなどの）首相／（大学の）学長's move on 相続物件 税金, while welcome, is a 行方不明になるd opportunit y’, によれば the accountancy 団体／死体, the ACCA. Glenn Collins, 長，率いる of （a）忠告の／（n）警報 services at the 協会, said: 'The （ドイツなどの）首相／（大学の）学長's 決定／判定勝ち（する） 簡単に to raise the 相続物件 税金 threshold from its 現在の level of £263,000 to £275,000 fails to go far enough. The threshold should now stand at £390,000 if it had been 増加するd in line with house price インフレーション and we are disappointed that the 政府 has not chosen that 人物／姿／数字.'

In its 税金 manifesto earlier this week, the ACCA had 勧めるd the 政府 to 延長する to 相続物件 税金 the 控除 that 適用するs 現在／一般に to the individual's main 住居 under 資本／首都 伸び（る）s 税金. 免除されたing the main 住居 from 相続物件 税金 would 除去する one of the greatest inequities of the 相続物件 税金 system and 減ずる the 重荷（を負わせる） on ordinary taxpayers and their families, it 宣言するd.