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Home / Simons-Taxes /IHT, trusts and estates /Part I10 Liability and incidence /Division I10.1 Liability /Liability rules / I10.124 Succession in Scotland

I10.124 Succession in Scotland

IHT, trusts and estates

An executor is not liable for IHT attributable to heritable property in Scotland that is subject to a special destination and vests in the executor for the purpose of enabling it

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B5.301 Intellectual property—overview

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

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

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

B5.812A Particular charitable bodies

B5.820 Charity's profits of trade—general liability to income tax

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

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

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

I8.335 Valuation on death of partner in service

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

I7.120A BPR and excepted assets

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.101 What is 'farming' and 'market gardening'

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

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

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE