I3.259 Transfers Made On The Same Day

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 / I3.259 Transfers made on the same day

Commentary

IHT, trusts and estates

Where more than one lifetime chargeable transfer is made on the same day by the same person, the transfers

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

E5.607 Corporate members

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

D7.1140 Methods of leaving the REIT regime

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

E4.622 Vans—main rules

B2.319 Duality of purpose—apportionment of the expenditure

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

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

B3.1006 The relevant interest

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

D6.711 Liquidation—capital gains implications

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

I5.1304 Beneficiary with contingent interest

��Ƶ

I3.259 Transfers made on the same day

IHT, trusts and estates

E5.607 Corporate members

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

D7.1140 Methods of leaving the REIT regime

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

E4.622 Vans—main rules

B2.319 Duality of purpose—apportionment of the expenditure

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

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

B3.1006 The relevant interest

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

D6.711 Liquidation—capital gains implications

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

I5.1304 Beneficiary with contingent interest

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

I3.259 Transfers made on the same day

IHT, trusts and estates

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT