C2.226 Inheritance Tax On Certain Gifts

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Commentary

Capital gains tax

Where a claim for holdover relief is made in respect of a gift and the gift is also a transfer of value

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I7.323 APR and successions

D1.8101 Groups of companies

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

C2.108 Contingent liabilities

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B2.319 Duality of purpose—apportionment of the expenditure

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

B3.306 Meaning of plant and machinery

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption

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C2.226 Inheritance tax on certain gifts

Capital gains tax

I7.323 APR and successions

D1.8101 Groups of companies

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

C2.108 Contingent liabilities

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B2.319 Duality of purpose—apportionment of the expenditure

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

B3.306 Meaning of plant and machinery

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption

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C2.226 Inheritance tax on certain gifts

Capital gains tax

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