I1.5102 Non-Qualifying Interests In Possession (Nqiips)

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Commentary

IHT, trusts and estates

A NQIIP is treated as an interest in possession for income tax and capital

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D6.503 International movement of capital—reportable transactions and events

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

C1.106 Allowable capital losses

I7.323 APR and successions

B5.301 Intellectual property—overview

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.413 Car hire

A1.810 Limitation

C2.201 Allowable expenditure for capital gains—overview

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

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

C1.511 Use of Mansworth v Jelley losses

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

D6.233 Rights issue—sale of rights nil paid

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

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

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I1.5102 Non-qualifying interests in possession (NQIIPs)

IHT, trusts and estates

D6.503 International movement of capital—reportable transactions and events

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

C1.106 Allowable capital losses

I7.323 APR and successions

B5.301 Intellectual property—overview

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.413 Car hire

A1.810 Limitation

C2.201 Allowable expenditure for capital gains—overview

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

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

C1.511 Use of Mansworth v Jelley losses

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

D6.233 Rights issue—sale of rights nil paid

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

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

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I1.5102 Non-qualifying interests in possession (NQIIPs)

IHT, trusts and estates

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