I11.301 Notice Of Determination Of Relevant Matters

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Commentary

IHT, trusts and estates

For updates affecting this Division please see Part I0 Updates

Notices of determination

I11.301 Notice of determination of relevant matters

Where it appears that a transfer of value¹ has been made or where the Board receives a claim² in connection with a transfer,

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

B2.218 Surplus business accommodation

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

E8.811 National Insurance number—refusal of application

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

C2.1231 Leases—deemed premiums

E4.1118 Calculation and payment of tax due on retrospective income

E1.1435 Appealing transactions in securities counteraction notices

I11.215 IHT accounts—excepted settlements

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

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption

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

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I11.301 Notice of determination of relevant matters

IHT, trusts and estates

Notices of determination

I11.301 Notice of determination of relevant matters

D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

B2.218 Surplus business accommodation

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

E8.811 National Insurance number—refusal of application

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

C2.1231 Leases—deemed premiums

E4.1118 Calculation and payment of tax due on retrospective income

E1.1435 Appealing transactions in securities counteraction notices

I11.215 IHT accounts—excepted settlements

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

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption

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

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I11.301 Notice of determination of relevant matters

IHT, trusts and estates

Notices of determination

I11.301 Notice of determination of relevant matters

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POLICIES

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