I11.303 Determination Of Facts—Statutory Rules

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Commentary

IHT, trusts and estates

Where a fact relating to a chargeable transfer has been stated in an account¹ or a return² and

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E4.507S Operation of the charge on securities with artificially enhanced market value

B3.325 General exclusions—first-year qualifying expenditure

B2.218 Surplus business accommodation

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

E4.11120 Additional annual returns by employers—overview

B2.413 Car hire

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E1.1435 Appealing transactions in securities counteraction notices

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

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

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

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

I5.1212 Protector of a foreign trust

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

E1.416 Dividends from non-UK resident companies—general

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

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I11.303 Determination of facts—statutory rules

IHT, trusts and estates

E4.507S Operation of the charge on securities with artificially enhanced market value

B3.325 General exclusions—first-year qualifying expenditure

B2.218 Surplus business accommodation

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

E4.11120 Additional annual returns by employers—overview

B2.413 Car hire

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E1.1435 Appealing transactions in securities counteraction notices

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

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

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

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

I5.1212 Protector of a foreign trust

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

E1.416 Dividends from non-UK resident companies—general

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

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I11.303 Determination of facts—statutory rules

IHT, trusts and estates

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