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Home / Simons-Taxes /IHT, trusts and estates /Part I1 Outline of and history to current IHT regime /Division I1.5 Overview of the IHT regime /Scope of the IHT regime / I1.501A Overview

I1.501A Overview

IHT, trusts and estates

For updates affecting this Division please see Part I0 Updates

Scope of the IHT regime

I1.501A Overview

The purpose of this division is to give an overall summary of the IHT regime. This will give those who are less familiar with the tax a broad overview and signpost to the relevant part of

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B6.749 ATED—property developers

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

B3.340A Hire purchase of plant and machinery and similar contracts

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

E8.810 Application for a National Insurance number

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

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

B3.1006 The relevant interest

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

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

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

C3.1706 PPR relief where there is job-related accommodation

I5.1304 Beneficiary with contingent interest