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Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.4 Payment of IHT /Payment of IHT / I11.402 Paying IHT on heritage property or woodlands

I11.402 Paying IHT on heritage property or woodlands

IHT, trusts and estates

In those special cases where IHT becomes payable on breach of an undertaking or on death, or on a disposal involving designated objects of national, scientific,

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E5.406A Employees of European Union institutions—tax exemptions

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

B3.325 General exclusions—first-year qualifying expenditure

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

E6.303A Domicile of origin

D7.1140 Methods of leaving the REIT regime

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

E1.1435 Appealing transactions in securities counteraction notices

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

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

D6.233 Rights issue—sale of rights nil paid