Pre-予算 報告（する）／憶測: 相続物件 税金 frozen at £325,000

By Philip Scott
Updated: 14:34 BST, 9 December 2009

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Alistair Darling used his Pre-予算 報告（する）／憶測 today to 取り消す a planned rise in the 相続物件 税金 threshold to £350,000.

凍結する: Darling is keeping the IHT 限界 at £325,000 until 2011

Instead, the （ドイツなどの）首相／（大学の）学長 has frozen the 税金-解放する／自由な 限界 to £325,000 per person in a 企て，努力，提案 to 改善する the UK's 悲惨な public 財政／金融s.

He defending the 決定／判定勝ち（する）, 特記する／引用するing that 'より小数の than 3%' of 広い地所s 支払う／賃金 the 徴収する.

The threshold at which IHT becomes payable, at a flat 率 of 40%, was 初めは 予定 to rise from its 現在の level of £325,000 for a 選び出す／独身 person to £350,000 from next April.

A 支配する change in 1997, 圧力d by years of はびこる 所有物／資産／財産 price rises, made it possible for couples 移転 their allowance to a spouse after death, giving a 連合させるd allowance of £650,000 for the remaining partner.

But Darling's 決定／判定勝ち（する） now means that the 相続人s of more householders will be liable to 支払う／賃金 the 40% 'death 税金' if 所有物／資産／財産 prices rise.

Two years ago, in the 2007 pre-予算 報告（する）／憶測, 労働 主張するd that it would raise the IHT threshold 徐々に to £350,000 for a 選び出す／独身 person and to £700,000 for couples, from April 2010.

The 告示 arrived just after the Tories 逮捕（する）d much support by 約束ing to raise the IHT threshold to £1m for a 選び出す／独身 person and to £2m for a couple by the end of their first 称する，呼ぶ／期間／用語 in office.

However, since then house prices have 意味ありげに fallen and the UK has 苦しむd its worst 財政上の 危機 and 後退，不況 since the end of World War II. The political mood has also 転換d 劇的な.

総理大臣 Gordon Brown 選ぶd up on the かかわり合い last week 説 Conversative 税金 政策 'seems to have been dreamt up on the playing fields of Eton'. He also 最高潮の場面d how the raising of the IHT threshold would 利益 mostly people in Kensington & Chelsea, which 含むs David Cameron's Notting Hill home.

In a House of ありふれたs 交流, the PM said: 'This must be the only 税金 change in history where the people 提案するing it ― the Leader of the 対立 and the 影をつくる／尾行する （ドイツなどの）首相／（大学の）学長 ― will know by 指名する almost all of the 可能性のある 受益者s.'

-10 steps to 削減（する） IHT
-Request a 解放する／自由な guide

A 簡潔な／要約する history of the IHT threshold
6 April 2009 ? £325,000
6 April 2008 - 5 April 2009: £312,000
6 April 2007 - 5 April 2008: £300,000
6 April 2006 - 5 April 2007: £285,000
6 April 2005 - 5 April 2006: £275,000
6 April 2004 - 5 April 2005: £263,000
6 April 2003 - 5 April 2004: £255,000
6 April 2002 - 5 April 2003: £250,000
6 April 2001 - 5 April 2002: £242,000
6 April 2000 - 5 April 2001: £234,000

相続物件 税金 threshold vs house prices

April 2000:
? Land Registry ave house price - £85,000
? IHT threshold - £234,000

April 2009:
? Land Registry ave house price - £152,800 - Up 86%
? IHT threshold £325,000 - Up 39%