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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 /Concepts common to lifetime and death transfers / I1.505 Transfers which are not 'transfers of value'

I1.505 Transfers which are not 'transfers of value'

IHT, trusts and estates

Not all transfers are transfers of value. The transfers set out in the table below are not transfers of value. It should be noted that a 'disposition' can only be made in lifetime and so relief is available

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B5.301 Intellectual property—overview

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

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

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

B5.123 BPS—negligible value claims

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

E4.1146 The PAYE cumulative basis—overview

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

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

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.104 Company residence and the case law test

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

D1.1422 Calculating NGIE and ANGIE