I10.219C Destinations For Rewritten Material

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 / I10.219C Destinations for rewritten material

Commentary

IHT, trusts and estates

The list below details the destinations of rewritten content:

I10.211 [Rewritten—'Free of duty' provisions generally]

Rewritten

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E5.607 Corporate members

I4.265 Lifetime transfers reported late

I7.323 APR and successions

I4.142A Liabilities which are not discharged out of the estate

B3.340A Hire purchase of plant and machinery and similar contracts

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

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

B2.413 Car hire

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

B2.315 The concept of wholly and exclusively

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

D6.711 Liquidation—capital gains implications

B2.472 Tax and tax-related expenditure

E6.102K Statutory residence test—the definition of a 'home'

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I10.219C Destinations for rewritten material

IHT, trusts and estates

I10.211 [Rewritten—'Free of duty' provisions generally]

E5.607 Corporate members

I4.265 Lifetime transfers reported late

I7.323 APR and successions

I4.142A Liabilities which are not discharged out of the estate

B3.340A Hire purchase of plant and machinery and similar contracts

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

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

B2.413 Car hire

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

B2.315 The concept of wholly and exclusively

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

D6.711 Liquidation—capital gains implications

B2.472 Tax and tax-related expenditure

E6.102K Statutory residence test—the definition of a 'home'

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I10.219C Destinations for rewritten material

IHT, trusts and estates

I10.211 [Rewritten—'Free of duty' provisions generally]

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT