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Home / Simons-Taxes /IHT, trusts and estates /Part I3 Lifetime transfers /Division I3.3 Exemptions and reliefs for lifetime transfers /Potentially exempt transfers (PETs) / I3.317 Deemed PETs—GWRs and Phizackerley transactions

I3.317 Deemed PETs—GWRs and Phizackerley transactions

IHT, trusts and estates

Where a gift with reservation has been made and the reservation ceased before death, there is deemed to have been a potentially exempt transfer (PET) made by him when

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I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

C1.106A Annual exempt amount

B2.413 Car hire

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

E4.622 Vans—main rules

I5.226 Disposals of QIIPs for consideration

B2.315 The concept of wholly and exclusively

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

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

B2.202 Capital receipts

I5.1304 Beneficiary with contingent interest

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