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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 / I3.322B Annual exemption and termination of reservation of benefit

I3.322B Annual exemption and termination of reservation of benefit

IHT, trusts and estates

The donor of property subject to a reservation (see I3.401) is treated as making a disposition of the property at the time when it ceases to be subject to the reservation and that disposition is a potentially exempt transfer

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E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

I4.142A Liabilities which are not discharged out of the estate

I3.367 Fall in value relief—changes in interests in land

C2.1020 Employment-related securities options and capital gains

D7.1140 Methods of leaving the REIT regime

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

I5.251 Absolute entitlement by the life tenant

C2.1231 Leases—deemed premiums

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

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

B5.846 Charities and close companies

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

I5.1212 Protector of a foreign trust

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

D6.233 Rights issue—sale of rights nil paid