I10.129 General Power Of Appointment

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Home / Simons-Taxes /IHT, trusts and estates /Part I10 Liability and incidence /Division I10.1 Liability /Liability rules / I10.129 General power of appointment

Commentary

IHT, trusts and estates

The trustees of a fund over which the deceased had, and exercised by Will, a general power of appointment

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I3.367 Fall in value relief—changes in interests in land

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

B2.306 General tests for distinguishing between capital and revenue expenditure

E4.11120 Additional annual returns by employers—overview

B2.413 Car hire

A1.810 Limitation

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I10.129 General power of appointment

IHT, trusts and estates

I3.367 Fall in value relief—changes in interests in land

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

B2.306 General tests for distinguishing between capital and revenue expenditure

E4.11120 Additional annual returns by employers—overview

B2.413 Car hire

A1.810 Limitation

E4.622 Vans—main rules

I5.226 Disposals of QIIPs for consideration

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

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

E4.1318 Special mixed fund rules

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

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

B3.1006 The relevant interest

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

D6.711 Liquidation—capital gains implications

B2.202 Capital receipts

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I10.129 General power of appointment

IHT, trusts and estates

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