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Home / Simons-Taxes /IHT, trusts and estates /Part I3 Lifetime transfers /Division I3.7 Pre-owned assets tax (POAT) /POAT—exclusions and exemptions / I3.737 POAT—exemption where the GWR rules apply

I3.737 POAT—exemption where the GWR rules apply

IHT, trusts and estates

There is no pre-owned assets tax (POAT) charge on land, chattels or intangible property where the gift with reservation provisions apply for inheritance tax purposes, or would apply but for certain specified provisions, to:

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B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

I7.504 Designation for the conditional exemption

E4.11120 Additional annual returns by employers—overview

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

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

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

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

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

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

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

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)

E7.234 Other types of lifetime benefit lump sum

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

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

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