IFRS 4 and Inheritance tax: Difference between pages

Revision as of 10:27, 27 March 2016

UK tax.

Tax paid on an estate (assets minus debts) when a person dies, if the estate is valued at a certain threshold.

Historically referred to as Death duty.

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-International Financial Reporting Standard 4, dealing with insurance contracts.
+''UK tax''.
-Issued by the International Accounting Standards Board.
+Tax paid on an estate (assets minus debts) when a person dies, if the estate is valued at a certain threshold.
-IFRS 4 is due to be replaced by IFRS 17 for annual reporting periods beginning on or after 1 January 2021.
+Historically referred to as Death duty.
-== See also ==
+==See also==
-*[[IFRS 17]]
+*[[Tax]]
-* [[International Accounting Standards Board]]
 [[Category:Accounting,_tax_and_regulation]]