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Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.4 Payment of IHT /The IHT instalment option / I11.425 Deferred IHT on trees and underwood

I11.425 Deferred IHT on trees and underwood

IHT, trusts and estates

Liability to IHT in respect of trees or underwood transferred on a death may be deferred until they are subsequently disposed of¹ – see Division I7.4. If the beneficiary under the Will or intestacy sells the trees or underwood

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I7.333A Companies and replacement APR property

I7.323 APR and successions

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

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

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

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

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

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

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

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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