I3.364 Fall In Value Relief—Wasting Assets

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Commentary

IHT, trusts and estates

The relief is not available if the transferred property is tangible movable property which is a wasting asset, such as a motor car¹.

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I4.265 Lifetime transfers reported late

I9.421 Situs of simple contract debts for IHT

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

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

I5.251 Absolute entitlement by the life tenant

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

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

B5.846 Charities and close companies

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

B3.306 Meaning of plant and machinery

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

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

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I3.364 Fall in value relief—wasting assets

IHT, trusts and estates

I4.265 Lifetime transfers reported late

I9.421 Situs of simple contract debts for IHT

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

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

I5.251 Absolute entitlement by the life tenant

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

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

B5.846 Charities and close companies

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

B3.306 Meaning of plant and machinery

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

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

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I3.364 Fall in value relief—wasting assets

IHT, trusts and estates

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