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Home / Simons-Taxes /IHT, trusts and estates /Part I3 Lifetime transfers /Division I3.3 Exemptions and reliefs for lifetime transfers /Other exemptions available during lifetime only / I3.321 Other exemptions available during lifetime only—introduction

I3.321 Other exemptions available during lifetime only—introduction

IHT, trusts and estates

I3.321 Other exemptions available during lifetime only—introduction

The exemptions described in I3.322–I3.328 are available for lifetime transfers of value, but not for a deemed transfer of value on death. All but the normal expenditure out of income exemption

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E5.607 Corporate members

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

B4.130 Summary of OECD guidelines on arm's length principle

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

E8.810 Application for a National Insurance number

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

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

I5.221 Lifetime termination of QIIP—general

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

C2.106 Deferred and contingent consideration on disposals

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

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

B2.202 Capital receipts

D1.1422 Calculating NGIE and ANGIE