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Home / Simons-Taxes /IHT, trusts and estates /Part I10 Liability and incidence /Division I10.1 Liability /Liability rules / I10.121 Compensation payments

I10.121 Compensation payments

IHT, trusts and estates

In no circumstances will HMRC hold the Law Society liable for Inheritance Tax (IHT) payable either in respect of moneys which it has been paid by way of

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C1.106 Allowable capital losses

I7.323 APR and successions

D1.8101 Groups of companies

B4.130 Summary of OECD guidelines on arm's length principle

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

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E1.1502 Tax treatment of transfers with accrued interest

I4.562 Sales and mortgages of reversionary interests

C2.201 Allowable expenditure for capital gains—overview

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

I8.335 Valuation on death of partner in service

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

B8.210 Restrictions on sideways loss relief

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

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

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

D1.1422 Calculating NGIE and ANGIE