I11.407 Recovery Of IHT From Another Person Where Instalments Available

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Commentary

IHT, trusts and estates

Where a person has paid IHT which they are entitled to recover from another person¹ and which they could have

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

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

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

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

C2.501A Compensation and capital gains tax—overview

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

C2.108 Contingent liabilities

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

E4.1146 The PAYE cumulative basis—overview

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

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

B5.101 What is 'farming' and 'market gardening'

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

B3.306 Meaning of plant and machinery

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

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I11.407 Recovery of IHT from another person where instalments available

IHT, trusts and estates

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

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

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

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

C2.501A Compensation and capital gains tax—overview

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

C2.108 Contingent liabilities

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

E4.1146 The PAYE cumulative basis—overview

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

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

B5.101 What is 'farming' and 'market gardening'

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

B3.306 Meaning of plant and machinery

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

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I11.407 Recovery of IHT from another person where instalments available

IHT, trusts and estates

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