I11.721 Pre-Owned Assets

Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.7 Penalties and anti-avoidance provisions /Other anti-avoidance measures / I11.721 Pre-owned assets

Commentary

IHT, trusts and estates

I11.721 Pre-owned assets

Specific measures apply from 6 April 2005 to counteract the free continuing use of

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

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

D1.8101 Groups of companies

B5.301 Intellectual property—overview

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

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

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

E1.1502 Tax treatment of transfers with accrued interest

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

I7.120A BPR and excepted assets

I11.215 IHT accounts—excepted settlements

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

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

B2.202 Capital receipts

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

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

��Ƶ

I11.721 Pre-owned assets

IHT, trusts and estates

I11.721 Pre-owned assets

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

D1.8101 Groups of companies

B5.301 Intellectual property—overview

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

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

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

E1.1502 Tax treatment of transfers with accrued interest

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

I7.120A BPR and excepted assets

I11.215 IHT accounts—excepted settlements

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

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

B2.202 Capital receipts

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

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

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

I11.721 Pre-owned assets

IHT, trusts and estates

I11.721 Pre-owned assets

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT