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Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.1 The management of IHT /The management of IHT / I11.107 The Solicitor's Offices and Legal Services (SOLS)

I11.107 The Solicitor's Offices and Legal Services (SOLS)

IHT, trusts and estates

The SOLS group is led by the General Counsel and Solicitor. The group may be consulted by one of the other teams in HMRC in the course of determination

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B6.749 ATED—property developers

I9.421 Situs of simple contract debts for IHT

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

B2.218 Surplus business accommodation

B2.413 Car hire

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

B5.820 Charity's profits of trade—general liability to income tax

I5.251 Absolute entitlement by the life tenant

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

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

C2.106 Deferred and contingent consideration on disposals

D4.104 Company residence and the case law test

I5.1304 Beneficiary with contingent interest