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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 / I1.523 IHT computations for transfers on death

I1.523 IHT computations for transfers on death

IHT, trusts and estates

When dealing with IHT on death there may be a charge on lifetime gifts which were PETs that the deceased failed to survive for seven years, additional tax on chargeable lifetime transfers that the deceased failed to survive for seven years and on the death estate itself. As the nil rate band

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

B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B3.340A Hire purchase of plant and machinery and similar contracts

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

B2.413 Car hire

A1.810 Limitation

I5.226 Disposals of QIIPs for consideration

B2.315 The concept of wholly and exclusively

E4.1118 Calculation and payment of tax due on retrospective income

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

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

B3.1006 The relevant interest

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

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

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

I5.1304 Beneficiary with contingent interest