I10.201A Burden Of IHT—Overview

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Commentary

IHT, trusts and estates

Burden of tax—overview

I10.201A Burden of IHT—overview

Liability is concerned with identifying who must pay IHT to HMRC and with the relationship between that person and HMRC (I10.101).

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I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

B2.218 Surplus business accommodation

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

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

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

E6.324H Nominated income and gains and the ordering rules

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

E3.192 CGT loss relief on disposal of EIS shares

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

D6.233 Rights issue—sale of rights nil paid

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I10.201A Burden of IHT—overview

IHT, trusts and estates

Burden of tax—overview

I10.201A Burden of IHT—overview

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

B2.218 Surplus business accommodation

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

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

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

E6.324H Nominated income and gains and the ordering rules

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

E3.192 CGT loss relief on disposal of EIS shares

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

D6.233 Rights issue—sale of rights nil paid

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I10.201A Burden of IHT—overview

IHT, trusts and estates

Burden of tax—overview

I10.201A Burden of IHT—overview

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT