I3.363 Fall In Value Relief—Not All The Property Is Sold

Home / Simons-Taxes /IHT, trusts and estates /Part I3 Lifetime transfers /Division I3.3 Exemptions and reliefs for lifetime transfers /Fall in value relief / I3.363 Fall in value relief—not all the property is sold

Commentary

IHT, trusts and estates

Where part of the property transferred (see I3.361) is sold, and part retained, it must be treated as several 'transferred properties', each

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

I7.323 APR and successions

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

I3.367 Fall in value relief—changes in interests in land

I9.325 Foreign pensions free from IHT

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

E4.1118 Calculation and payment of tax due on retrospective income

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

D1.404B Large company definition for R&D tax relief

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

E4.115 Employment income—place of performance of duties

I11.215 IHT accounts—excepted settlements

B5.101 What is 'farming' and 'market gardening'

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

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

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