I3.345 Destinations For Rewritten Material

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 / I3.345 Destinations for rewritten material

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IHT, trusts and estates

The list below details the destinations of rewritten content:

I3.351

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

I9.421 Situs of simple contract debts for IHT

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

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

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

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

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

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

B8.210 Restrictions on sideways loss relief

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

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

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

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I3.345 Destinations for rewritten material

IHT, trusts and estates

I3.351

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

I9.421 Situs of simple contract debts for IHT

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

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

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

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

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

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

B8.210 Restrictions on sideways loss relief

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

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

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

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I3.345 Destinations for rewritten material

IHT, trusts and estates

I3.351

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT