I1.515 The Deemed Transfer On Death

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Commentary

IHT, trusts and estates

I1.515 The deemed transfer on death

On death, an individual is deemed to make a transfer of value of their free estate, the value of any qualifying

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

E5.607 Corporate members

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

E6.303A Domicile of origin

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

C2.201 Allowable expenditure for capital gains—overview

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

E1.1435 Appealing transactions in securities counteraction notices

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

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I5.1212 Protector of a foreign trust

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

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

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

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I1.515 The deemed transfer on death

IHT, trusts and estates

I1.515 The deemed transfer on death

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

E5.607 Corporate members

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

E6.303A Domicile of origin

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

C2.201 Allowable expenditure for capital gains—overview

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

E1.1435 Appealing transactions in securities counteraction notices

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

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I5.1212 Protector of a foreign trust

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

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

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

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I1.515 The deemed transfer on death

IHT, trusts and estates

I1.515 The deemed transfer on death

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