I10.210 Burden Of Tax For Joint Property

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 / I10.210 Burden of tax for joint property

Commentary

IHT, trusts and estates

Where IHT is due on the deceased's severable share of jointly tenanted property, the tax is not a testamentary expense because, although the property is part

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

��Ƶ

I10.210 Burden of tax for joint property

IHT, trusts and estates

E5.607 Corporate members

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

I7.504 Designation for the conditional exemption

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

A1.810 Limitation

E5.406 Employees of European Union delegations—tax exemptions

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

C2.108 Contingent liabilities

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

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

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

B2.202 Capital receipts

D4.104 Company residence and the case law test

I5.1304 Beneficiary with contingent interest

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

I10.210 Burden of tax for joint property

IHT, trusts and estates

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT