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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 / I11.415 IHT—administration actions

I11.415 IHT—administration actions

IHT, trusts and estates

To assist the Board special provision is made in respect of property that is the subject of an administration action pending in the courts. Administration actions are those brought against or by the personal

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

E5.607 Corporate members

I4.142A Liabilities which are not discharged out of the estate

E6.303A Domicile of origin

C1.106A Annual exempt amount

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

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

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

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

B2.319 Duality of purpose—apportionment of the expenditure

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

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

I5.1212 Protector of a foreign trust

D4.104 Company residence and the case law test

C3.1706 PPR relief where there is job-related accommodation