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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 / I11.216 IHT accounts—non-resident trustees

I11.216 IHT accounts—non-resident trustees

IHT, trusts and estates

Any person who, in the course of his trade or profession (except that of a barrister), has been concerned with the making of a settlement (otherwise than by a Will) and knows or has reason to believe that the settlor was domiciled in the UK (up to 5 April 2025) or a long-term UK

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B6.749 ATED—property developers

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

B2.218 Surplus business accommodation

I3.367 Fall in value relief—changes in interests in land

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

D1.404B Large company definition for R&D tax relief

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

D6.711 Liquidation—capital gains implications

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

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

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

I5.1304 Beneficiary with contingent interest