I4.320 Loss On Sale Of Land — Example | Iht Trusts Estates | Simon's Taxes

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Commentary

I4.320 Loss on sale of land — example

IHT, trusts and estates

Example — sale to beneficiary

E died leaving an estate which included three houses, Foxholes, Oakfield and Pinewood, valued at £400,000, £500,000 and £600,000, respectively.

The executors sold within three

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I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

B2.306 General tests for distinguishing between capital and revenue expenditure

D7.1140 Methods of leaving the REIT regime

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

E4.622 Vans—main rules

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E5.406 Employees of European Union delegations—tax exemptions

B2.315 The concept of wholly and exclusively

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I7.120A BPR and excepted assets

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I11.215 IHT accounts—excepted settlements

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

D6.711 Liquidation—capital gains implications

E3.192 CGT loss relief on disposal of EIS shares

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