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Home / Simons-Taxes /IHT, trusts and estates /Part I1 Outline of and history to current IHT regime /Division I1.1 A brief history of inheritance taxes /A brief history of inheritance taxes / I1.101 Introduction

I1.101 Introduction

IHT, trusts and estates

Contents of Part I1

I1.1 A brief history of inheritance taxes

[I1.2] [Rewritten—Estate duty]

[I1.3] [Rewritten—Capital transfer tax (CTT)]

[I1.4] [Rewritten—IHT—history]

I1.5 Overview of the IHT

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E5.406A Employees of European Union institutions—tax exemptions

I7.333A Companies and replacement APR property

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

I3.750 POAT—introduction to existing arrangements

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1118 Calculation and payment of tax due on retrospective income

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

D1.404B Large company definition for R&D tax relief

E6.324H Nominated income and gains and the ordering rules

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

B5.101 What is 'farming' and 'market gardening'

B3.306 Meaning of plant and machinery

C2.1016 Option to subscribe for shares in a company (share warrants)

I5.1304 Beneficiary with contingent interest