I3.333 Gifts To Charities

Home / Simons-Taxes /IHT, trusts and estates /Part I3 Lifetime transfers /Division I3.3 Exemptions and reliefs for lifetime transfers /Application of general exemptions during lifetime / I3.333 Gifts to charities

Commentary

IHT, trusts and estates

Transfers of value are exempt transfers to the extent that the value transferred by them is attributable to property which

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

E4.507S Operation of the charge on securities with artificially enhanced market value

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

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

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E6.303A Domicile of origin

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

I7.120A BPR and excepted assets

D1.1061 Substantial shareholding exemption—interaction with other reliefs

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

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

D4.412 CFCs—excluded territories exemption

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

��Ƶ

I3.333 Gifts to charities

IHT, trusts and estates

E4.507S Operation of the charge on securities with artificially enhanced market value

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

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

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E6.303A Domicile of origin

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

I7.120A BPR and excepted assets

D1.1061 Substantial shareholding exemption—interaction with other reliefs

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

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

D4.412 CFCs—excluded territories exemption

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

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

I3.333 Gifts to charities

IHT, trusts and estates

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT