英国不動産王の遺族、相続税支払いなし（economiaより）

Duke of Westminster’s family will avoid hefty IHT bill on £9bn estate

8月9日に死去した世界有数の「不動産王」である英国人貴族の遺族が、相続税を払わない見込みであるという記事。90億ポンドもの遺産が、いくつもの信託の名義になっているためだそうです。

The Duke of Westminster’s family will avoid paying billions in inheritance tax on his estimated £9bn estate as most of the Duke’s fortune is held in a series of trusts

Earl Hugh Grosvenor became the seventh Duke of Westminster and inherited a £9bn fortune when his father Gerald Grosvenor, the sixth Duke of Westminster passed away this week.

Reports that the young Duke will not have to pay the expected amount of inheritance tax on the estate following the death of his father has sparked controversy.

通常であれば、325千ポンド超の遺産には40％の税率で税金がかかるそうです。

Under normal circumstances, death duties are charged at 40% on assets over £325,000. At over £9bn, the Grosvenor Estate is worth well in excess of £325,000 meaning the family could have been faced with a substantial tax bill.

However, the family’s estate has been placed in a serious of trusts meaning the family of the late Duke will not be subject to the 40% rate.

相続時の税金はかからないようですが、遺族個人ではなく、信託として、10年ごとに最高６％の税金を支払うそうです。

There are two different IHT regimes – one for an individual’s death estate and one for assets held on trust.

Trusts pay an amount of IHT (up to 6%) every 10 years to HMRC rather than upon death of an individual.

不動産王の英公爵グロブナーさん死去　資産１兆円超（朝日）