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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 / I3.334 Gifts to political parties

I3.334 Gifts to political parties

IHT, trusts and estates

Transfers of value are exempt transfers to the extent that the values transferred by them are attributable to property which becomes the property of a qualifying

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I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

I7.323 APR and successions

B5.301 Intellectual property—overview

B3.340A Hire purchase of plant and machinery and similar contracts

B2.218 Surplus business accommodation

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

B2.413 Car hire

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

A4.557 Late filing penalties—company tax returns

E4.1146 The PAYE cumulative basis—overview

B2.319 Duality of purpose—apportionment of the expenditure

C1.511 Use of Mansworth v Jelley losses

E4.1167 Payments made after leaving and after issue of form P45

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

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

D4.104 Company residence and the case law test

D1.1422 Calculating NGIE and ANGIE