I1.507 Potentially Exempt And Immediately Chargeable Transfers

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 /Lifetime transfers by individuals / I1.507 Potentially exempt and immediately chargeable transfers

Commentary

IHT, trusts and estates

I1.507 Potentially exempt and immediately chargeable transfers

The value transferred is a chargeable transfer and is charged to IHT unless it is a potentially exempt transfer (PET). A PET is a lifetime

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

E4.507S Operation of the charge on securities with artificially enhanced market value

B3.325 General exclusions—first-year qualifying expenditure

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

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

A1.810 Limitation

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

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

D1.404B Large company definition for R&D tax relief

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

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

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

D4.104 Company residence and the case law test

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

E6.102K Statutory residence test—the definition of a 'home'

��Ƶ