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Home / Simons-Taxes /IHT, trusts and estates /Part I3 Lifetime transfers /Division I3.2 Value transferred by a transfer of value /Value transferred by associated operations / I3.261 Value transferred by associated operations—the general rule

I3.261 Value transferred by associated operations—the general rule

IHT, trusts and estates

I3.261 Value transferred by associated operations—the general rule

Operations are associated where they come within the definition in IHTA 1984, s 268, discussed at I3.115. Where value is transferred as a result of associated operations, the detailed rules of that section

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I7.323 APR and successions

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

C1.106A Annual exempt amount

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

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

B2.315 The concept of wholly and exclusively

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

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

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

E3.192 CGT loss relief on disposal of EIS shares

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

E1.416 Dividends from non-UK resident companies—general