I1.502 Introduction

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Commentary

IHT, trusts and estates

I1.502 Introduction

IHT is charged on a transfer of value. Once it is established that there is a transfer of value then the value transferred needs to be ascertained.

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I4.265 Lifetime transfers reported late

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

E4.11120 Additional annual returns by employers—overview

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

A1.810 Limitation

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

C2.902 Wasting assets—wasting of allowable expenditure

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

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

E1.1435 Appealing transactions in securities counteraction notices

B3.1006 The relevant interest

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'

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

D6.233 Rights issue—sale of rights nil paid

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE

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