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Home / Simons-Taxes /IHT, trusts and estates /Part I3 Lifetime transfers /Division I3.6 IHT and other taxes /Estate duty / I3.622 Estate duty—woodlands

I3.622 Estate duty—woodlands

IHT, trusts and estates

Deferred liability for estate duty on woodlands (after relief was obtained in the form of deferral of liability until the sale of the timber¹) can still be

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E5.607 Corporate members

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

D1.8101 Groups of companies

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

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

A4.214 Claims following further assessments—income tax and capital gains tax

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.543 Welsh GAAR

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose—apportionment of the expenditure

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

D3.410 Benefits provided by close companies to participators

B3.1006 The relevant interest

I5.221 Lifetime termination of QIIP—general

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

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

D4.104 Company residence and the case law test