I3.601 IHT And Other Taxes—Overview

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Commentary

IHT, trusts and estates

For updates affecting this Division please see Part I0 Updates

IHT and other taxes

I3.601 IHT and other taxes—overview

This Division highlights and summarises taxes other than IHT that are relevant to lifetime transfers of value.

The most important of

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

E5.607 Corporate members

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

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I3.601 IHT and other taxes—overview

IHT, trusts and estates

IHT and other taxes

I3.601 IHT and other taxes—overview

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

E5.607 Corporate members

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

I4.142A Liabilities which are not discharged out of the estate

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

E1.1502 Tax treatment of transfers with accrued interest

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

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

B8.210 Restrictions on sideways loss relief

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

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

E4.1167 Payments made after leaving and after issue of form P45

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

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

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

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I3.601 IHT and other taxes—overview

IHT, trusts and estates

IHT and other taxes

I3.601 IHT and other taxes—overview

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