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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 / I1.506 Value transferred

I1.506 Value transferred

IHT, trusts and estates

Once it has been established that there is a transfer of value, that value ('the value transferred') needs be ascertained. This will not always be the value of the property transferred (though in most

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C1.106 Allowable capital losses

D1.8101 Groups of companies

B4.130 Summary of OECD guidelines on arm's length principle

C2.1020 Employment-related securities options and capital gains

I3.750 POAT—introduction to existing arrangements

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

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

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

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

C2.106 Deferred and contingent consideration on disposals

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

B2.202 Capital receipts

D4.412 CFCs—excluded territories exemption