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Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.4 Payment of IHT /Other facilities for payment of IHT / I11.432 Income tax relief for interest paid on a loan to pay IHT

I11.432 Income tax relief for interest paid on a loan to pay IHT

IHT, trusts and estates

Interest on a loan to the personal representatives of a deceased person is eligible for income tax relief (subject to a one-year restriction) if the loan is applied¹:

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

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

B3.340A Hire purchase of plant and machinery and similar contracts

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

E4.11120 Additional annual returns by employers—overview

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

A4.557 Late filing penalties—company tax returns

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

E1.1435 Appealing transactions in securities counteraction notices

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

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

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

I5.1304 Beneficiary with contingent interest