Glossary entry

English term or phrase:

Nil per cent rate band

French translation:

tranche libre de droits de succession

Added to glossary by Irène Guinez
Dec 18, 2014 08:49
9 yrs ago
11 viewers *
English term

Nil per cent rate band

English to French Law/Patents Law (general) Last will and testament
I GIVE the Nil Rate Bank Legacy to my trustees to hold the same to my grand children.The Nil Rate Band Legacy shall

mean such sum as is equal to the upper limit of the nil per cent rate band in the table of rates of tax in schedule 1 to

the Inheritance Tax Act...
Change log

Dec 23, 2014 07:19: Irène Guinez changed "Edited KOG entry" from "<a href="/profile/1068083">Irène Guinez's</a> old entry - "Nil per cent rate band"" to ""tranche libre de droits de succession""

Proposed translations

28 mins
Selected

tranche libre de droits de succession

"HM Revenue & Customs: Rates and Allowances ...
http://www.hmrc.gov.uk › ... › Taxes, National Insurance and Stamp Taxes
Rates and Allowances - Inheritance Tax. Inheritance Tax thresholds Inheritance Tax thresholds (or 'nil rate bands') going back to 1914 now on GOV.UK."
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4 KudoZ points awarded for this answer.
1 hr

taxable dans la tranche à taux nul

synonyme
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1 hr

taxable dans la tranche à zero pour cent

la somme est taxable mais à 0% (impôt progressif)
elle n'est donc pas exonérée

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Note added at 1 hr (2014-12-18 10:13:06 GMT)
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exonérée= non taxable
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-1
1 hr

non taxable

semble suffire
Peer comment(s):

disagree AllegroTrans : No, non-taxable and "in zero band" are totally different concepts, think about it
14 hrs
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19 hrs

la tranche taxée à taux zéro


L'expatriation des compétences, des capitaux et des entreprises ... - Sénat
www.senat.fr › ... › Rapports › Rapports d'information

Au Royaume-Uni, les droits s'appliquent sur l'ensemble de la masse successorale après un abattement général de 215.000 £ (soit 2,1 millions de francs) qui correspond à la tranche taxée à taux zéro.

http://www.senat.fr/rap/r00-386/r00-38647.html
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