I3.336 Gifts For National Purposes

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Commentary

IHT, trusts and estates

A transfer of value is exempt to the extent that the value transferred by it is attributable

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I9.421 Situs of simple contract debts for IHT

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

C1.106A Annual exempt amount

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

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

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

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

B5.846 Charities and close companies

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

C3.1706 PPR relief where there is job-related accommodation

D1.1422 Calculating NGIE and ANGIE

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I3.336 Gifts for national purposes

IHT, trusts and estates

I9.421 Situs of simple contract debts for IHT

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

C1.106A Annual exempt amount

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

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

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

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

B5.846 Charities and close companies

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

C3.1706 PPR relief where there is job-related accommodation

D1.1422 Calculating NGIE and ANGIE

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I3.336 Gifts for national purposes

IHT, trusts and estates

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