I3.119A Property Ceasing To Be Subject To A Reservation

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Commentary

IHT, trusts and estates

If property subject to a reservation¹ ceases to be subject to a reservation during the donor's

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

I7.504 Designation for the conditional exemption

A4.214 Claims following further assessments—income tax and capital gains tax

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

A4.557 Late filing penalties—company tax returns

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

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

B2.319 Duality of purpose—apportionment of the expenditure

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

B3.306 Meaning of plant and machinery

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

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

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I3.119A Property ceasing to be subject to a reservation

IHT, trusts and estates

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

I7.504 Designation for the conditional exemption

A4.214 Claims following further assessments—income tax and capital gains tax

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

A4.557 Late filing penalties—company tax returns

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

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

B2.319 Duality of purpose—apportionment of the expenditure

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

B3.306 Meaning of plant and machinery

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

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

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I3.119A Property ceasing to be subject to a reservation

IHT, trusts and estates

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