I10.125 Pension Rights

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Commentary

IHT, trusts and estates

Where a liability arises on a transfer of value attributable to the value of a pension

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I7.333A Companies and replacement APR property

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

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

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

C2.501A Compensation and capital gains tax—overview

E5.406 Employees of European Union delegations—tax exemptions

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

C2.201 Allowable expenditure for capital gains—overview

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

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I10.125 Pension rights

IHT, trusts and estates

I7.333A Companies and replacement APR property

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

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

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

C2.501A Compensation and capital gains tax—overview

E5.406 Employees of European Union delegations—tax exemptions

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

C2.201 Allowable expenditure for capital gains—overview

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

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I10.125 Pension rights

IHT, trusts and estates

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