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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 / I1.524B Post-mortem claims

I1.524B Post-mortem claims

IHT, trusts and estates

Where some assets have been sold at a loss after death then an adjustment to the IHT due on death may be available. In three cases a lower value may be substituted in the death estate. These cases

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

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

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

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

I7.120A BPR and excepted assets

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

E4.115 Employment income—place of performance of duties

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

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

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