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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—administration / I11.216A IHT online

I11.216A IHT online

IHT, trusts and estates

I11.216A IHT online

Despite an announcement in the Autumn Statement in 2013 that HMRC would be developing an 'IHT online' service for 2015/16 onwards, little progress has been made on this matter. There is no online function

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I9.421 Situs of simple contract debts for IHT

B4.130 Summary of OECD guidelines on arm's length principle

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

I3.750 POAT—introduction to existing arrangements

C1.106A Annual exempt amount

C2.501A Compensation and capital gains tax—overview

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

I8.335 Valuation on death of partner in service

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

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

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

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid