Antal ordsprog er 2101330
varav 2122549 på nordiska
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Kilder (201411 st) SøgBilleder (4592 st)Født (10498 st)Døde (3319 st)Datoer (9520 st)Lande (27300 st)
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Ordspråksmusik (20 st)Statistik
Denna sidan visar ordspråk som liknar "Holdover applies in two situations. Under s260 Taxation of Chargeable Gains Act (TCGA) 1992 on a lifetime gift where inheritance tax is payable upfront - most commonly on a gift to a discretionary trust - the relief is available even where the gift to the discretionary trust is within the donor's nil rate band, that is, where no IHT is actually payable.".