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Definition of capital transfer tax in English: capital transfer tax(also CTT) noun mass noun(in the UK) a tax levied on the transfer of capital by gift or bequest (replaced in 1986 by inheritance tax) gifts to charities were exempted from capital transfer tax Example sentencesExamples - That involved a scheme to avoid capital transfer tax.
- On 5 April 1983 Mr Taylor wrote to Mr Hitch outlining possible solutions to the problems regarding development land tax, capital gains tax, capital transfer tax and income tax.
- The freehold was not treated as part of Mr Dean's estate for the purposes of capital transfer tax.
- That is so, your Honour, but with respect what your Honour postulates is a different kind of taxing regime which is a tax on the value of what you receive - some kind of capital transfer tax - that is not what this is.
- The official announcement of the proposed replacement of estate duty by capital transfer tax, with partially retrospective effect, had a chilling effect on tax planning at that time.
- In 1986 IHT as we know it replaced capital transfer tax, which had been set up by Labour Chancellor Dennis Healey in 1975.
- His first urgent measure, he has promised, will be to wipe away Italy's death duties and capital transfer tax.
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