I3.341 Transfers To Employee Trusts

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Commentary

IHT, trusts and estates

A transfer of value made by an individual who is beneficially entitled to shares in a company

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E5.607 Corporate members

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

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

C1.106 Allowable capital losses

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

B2.319 Duality of purpose—apportionment of the expenditure

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

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1122 More than one settlor (income tax and CGT)

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

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

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

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I3.341 Transfers to employee trusts

IHT, trusts and estates

E5.607 Corporate members

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

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

C1.106 Allowable capital losses

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

B2.319 Duality of purpose—apportionment of the expenditure

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

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1122 More than one settlor (income tax and CGT)

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

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

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

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I3.341 Transfers to employee trusts

IHT, trusts and estates

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