I3.253 Calculating The Value Transferred — Other Taxes | Iht Trusts Estates | Simon's Taxes

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Commentary

I3.253 Calculating the value transferred — other taxes

IHT, trusts and estates

Although the value of the transferor's estate is reduced by the amount of IHT payable on the value transferred and borne by the transferor

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A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

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

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

E4.622 Vans—main rules

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

C2.902 Wasting assets—wasting of allowable expenditure

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

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

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

D3.410 Benefits provided by close companies to participators

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

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

I11.215 IHT accounts—excepted settlements

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

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

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