I1.116 Before Estate Duty

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 / I1.116 Before estate duty

Commentary

IHT, trusts and estates

There is very little that is new in taxation, and taxes on inheritances can be traced back to the Romans and

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

I4.142A Liabilities which are not discharged out of the estate

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

E6.303A Domicile of origin

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

I5.226 Disposals of QIIPs for consideration

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

B3.1006 The relevant interest

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

B2.202 Capital receipts

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

D1.1422 Calculating NGIE and ANGIE

��Ƶ

I1.116 Before estate duty

IHT, trusts and estates

D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

I4.142A Liabilities which are not discharged out of the estate

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

E6.303A Domicile of origin

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

I5.226 Disposals of QIIPs for consideration

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

B3.1006 The relevant interest

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

B2.202 Capital receipts

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

D1.1422 Calculating NGIE and ANGIE

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

I1.116 Before estate duty

IHT, trusts and estates

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT