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Home / Simons-Taxes /IHT, trusts and estates /Part I10 Liability and incidence /Division I10.2 Burden of tax /Situations where IHT is not a testamentary or administration expense / I10.209 IHT not a testamentary or administration expense

I10.209 IHT not a testamentary or administration expense

IHT, trusts and estates

I10.209 IHT not a testamentary or administration expense

There are a number of situations where the IHT, although payable by the PRs, cannot be deducted as a testamentary expense of the estate. These

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E5.406A Employees of European Union institutions—tax exemptions

E4.507S Operation of the charge on securities with artificially enhanced market value

B5.301 Intellectual property—overview

I7.504 Designation for the conditional exemption

E6.303A Domicile of origin

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

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

E4.1118 Calculation and payment of tax due on retrospective income

E4.1146 The PAYE cumulative basis—overview

I7.120A BPR and excepted assets

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

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

I5.1122 More than one settlor (income tax and CGT)

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

E3.192 CGT loss relief on disposal of EIS shares