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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 /The IHT charge on death / I1.516 Deductions

I1.516 Deductions

IHT, trusts and estates

Liabilities of the deceased are deductible from their assets on death as long as they are discharged after death. Liabilities must have been incurred for money or money's

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

I7.323 APR and successions

D1.8101 Groups of companies

B5.301 Intellectual property—overview

I9.325 Foreign pensions free from IHT

E8.810 Application for a National Insurance number

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

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

E4.1318 Special mixed fund rules

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

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

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

B2.472 Tax and tax-related expenditure

I5.1304 Beneficiary with contingent interest