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Home / Simons-Taxes /IHT, trusts and estates /Part I3 Lifetime transfers /Division I3.1 The transfer of value /The transfer of value—overview / I3.101 Occasion of charge

I3.101 Occasion of charge

IHT, trusts and estates

Contents of Part I3

I3.1�� The transfer of value

I3.2�� Value transferred by transfer of value

I3.3�� Exemptions and reliefs for lifetime transfers

I3.4�� Gifts with reservation

I3.5�� Calculating the IHT on lifetime transfers

I3.6�� IHT and other taxes

I3.7�� Pre-owned assets

Division I3.1�� The transfer of value

Updated by
MALCOLM GUNN CTA

For updates affecting this Division please see 'Binder 8 updates'

The transfer of value—overview

I3.101 Occasion of charge

The most common IHT charge

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E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

I9.421 Situs of simple contract debts for IHT

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

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

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

I9.325 Foreign pensions free from IHT

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

I5.226 Disposals of QIIPs for consideration

E8.811 National Insurance number—refusal of application

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

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

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

C2.106 Deferred and contingent consideration on disposals

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure