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Home / Simons-Taxes /IHT, trusts and estates /Part I10 Liability and incidence /Division I10.1 Liability /Liability for inheritance tax / I10.101 Liability for inheritance tax—overview

I10.101 Liability for inheritance tax—overview

IHT, trusts and estates

Contents of Part I10

I10.1�� Liability

I10.2�� Burden of tax

Division I10.1�� Liability

Scottish content revised by

Joe Slane

Professional Support Lawyer at Turcan Connell

For updates affecting this Division please see Part I0 Updates

Liability for inheritance tax

I10.101

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B6.749 ATED—property developers

I7.333A Companies and replacement APR property

E6.303A Domicile of origin

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

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

D3.410 Benefits provided by close companies to participators

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption