I11.201 IHT Accounts And Returns—Overview

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Commentary

IHT, trusts and estates

Updated by
Malcolm Gunn, CTA

For updates affecting this Division please see Part I0 Updates

IHT accounts and returns—general

I11.201 IHT accounts and returns—overview

This division is concerned with IHT accounts and returns for individuals, personal representatives (PRs) and trustees.

For information on accounts and returns relating to income tax and CGT see:

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I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

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I11.201 IHT accounts and returns—overview

IHT, trusts and estates

IHT accounts and returns—general

I11.201 IHT accounts and returns—overview

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

C2.1020 Employment-related securities options and capital gains

C1.106A Annual exempt amount

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

E4.1146 The PAYE cumulative basis—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C1.511 Use of Mansworth v Jelley losses

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.115 Employment income—place of performance of duties

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

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

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

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I11.201 IHT accounts and returns—overview

IHT, trusts and estates

IHT accounts and returns—general

I11.201 IHT accounts and returns—overview

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POLICIES

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