potentially exempt transfer การใช้

• The remainder will be treated like any other gift into trust ( a chargeable transfer ( CT ) in the case of a discretionary trust, or a potentially exempt transfer ( PET ) for a bare trust ), leaving the IHT net after 7 years ( or 14 years in some cases ).
• One may give up to ?000 away in any tax year ( plus various allowances for smaller gifts ) without a problem; above this limit a gift is a " potentially exempt transfer ", and if the donor dies within seven years of making it there will be tax implications for their estate, and potentially for the recipient.