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Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.2 IHT accounts and returns /IHT accounts—trustees / I11.213 IHT accounts—transfers into trusts

I11.213 IHT accounts—transfers into trusts

IHT, trusts and estates

I11.213 IHT accounts—transfers into trusts

The transferor is primarily responsible for delivery of an account of the transfer to trustees¹ (see I11.211), but need not do so if the trustees have delivered an account² for example pursuant to an arrangement with them that they will deliver the account

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B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

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

I3.750 POAT—introduction to existing arrangements

E4.622 Vans—main rules

C2.201 Allowable expenditure for capital gains—overview

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

B2.315 The concept of wholly and exclusively

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

E4.1146 The PAYE cumulative basis—overview

E6.324H Nominated income and gains and the ordering rules

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

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

C2.1016 Option to subscribe for shares in a company (share warrants)

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

C3.1706 PPR relief where there is job-related accommodation

D1.1422 Calculating NGIE and ANGIE