I3.623 Estate Duty—Surviving Spouse Exemption

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Commentary

IHT, trusts and estates

Where the widow or widower of someone who died before 13 November 1974 has an interest in possession under the deceased's

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E5.607 Corporate members

A4.204 Claims procedure—corporation tax

I9.421 Situs of simple contract debts for IHT

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

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

I3.750 POAT—introduction to existing arrangements

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.108 Contingent liabilities

B3.1006 The relevant interest

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

I5.221 Lifetime termination of QIIP—general

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

C2.106 Deferred and contingent consideration on disposals

E1.416 Dividends from non-UK resident companies—general

D1.1422 Calculating NGIE and ANGIE

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I3.623 Estate duty—surviving spouse exemption

IHT, trusts and estates

E5.607 Corporate members

A4.204 Claims procedure—corporation tax

I9.421 Situs of simple contract debts for IHT

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

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

I3.750 POAT—introduction to existing arrangements

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.108 Contingent liabilities

B3.1006 The relevant interest

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

I5.221 Lifetime termination of QIIP—general

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

C2.106 Deferred and contingent consideration on disposals

E1.416 Dividends from non-UK resident companies—general

D1.1422 Calculating NGIE and ANGIE

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I3.623 Estate duty—surviving spouse exemption

IHT, trusts and estates

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