I3.338 Transfers To Maintenance Funds

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 / I3.338 Transfers to maintenance funds

Commentary

IHT, trusts and estates

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

D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

A4.204 Claims procedure—corporation tax

A1.810 Limitation

E4.622 Vans—main rules

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

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

I8.335 Valuation on death of partner in service

D3.410 Benefits provided by close companies to participators

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E6.324H Nominated income and gains and the ordering rules

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts

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

D4.412 CFCs—excluded territories exemption

��Ƶ