I10.117 More Than One Person Liable

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Commentary

IHT, trusts and estates

Where more than one person is liable for the same IHT then each person can be made liable for

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I4.142A Liabilities which are not discharged out of the estate

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

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

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

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

D1.404B Large company definition for R&D tax relief

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

B3.306 Meaning of plant and machinery

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

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I10.117 More than one person liable

IHT, trusts and estates

I4.142A Liabilities which are not discharged out of the estate

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

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

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

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

D1.404B Large company definition for R&D tax relief

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

B3.306 Meaning of plant and machinery

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

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I10.117 More than one person liable

IHT, trusts and estates

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