I3.258 Grossing Up Where The Transferor Pays The Tax

Home / Simons-Taxes /IHT, trusts and estates /Part I3 Lifetime transfers /Division I3.2 Value transferred by a transfer of value /Calculating the value transferred / I3.258 Grossing up where the transferor pays the tax

Commentary

IHT, trusts and estates

Where a lifetime transfer of value is neither fully exempt nor potentially exempt (Division I3.3), so that IHT is chargeable in respect of the

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I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

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

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

D7.1140 Methods of leaving the REIT regime

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

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

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose—apportionment of the expenditure

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

B3.306 Meaning of plant and machinery

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

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