chargeable transfer
noun

in the United Kingdom, gifts that are liable to inheritance tax. under UK legislation, individuals may gift assets to a certain value during their lifetime without incurring any liability to inheritance tax. These are regular transfers out of income that do not affect the donor's standard of living. Additionally, individuals may transfer up to £3,000 a year out of capital.

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BEP
Compagnie Nationale des Commissaires aux Comptes