I4.420 Variations In Favour Of Maintenance Funds

Home / Simons-Taxes /IHT, trusts and estates /Part I4 Transfers on death /Division I4.4 Post-death rearrangements /Variations and disclaimers / I4.420 Variations in favour of maintenance funds

Commentary

IHT, trusts and estates

As described in I4.417, IHTA 1984, s 142 does not generally apply to settled property in which the deceased had an interest in

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

E4.507S Operation of the charge on securities with artificially enhanced market value

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

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

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

B2.413 Car hire

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

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

B2.319 Duality of purpose—apportionment of the expenditure

D3.410 Benefits provided by close companies to participators

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

I5.221 Lifetime termination of QIIP—general

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

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

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

E6.102K Statutory residence test—the definition of a 'home'

��Ƶ

I4.420 Variations in favour of maintenance funds

IHT, trusts and estates

E4.507S Operation of the charge on securities with artificially enhanced market value

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

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

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

B2.413 Car hire

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

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

B2.319 Duality of purpose—apportionment of the expenditure

D3.410 Benefits provided by close companies to participators

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

I5.221 Lifetime termination of QIIP—general

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

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

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

E6.102K Statutory residence test—the definition of a 'home'

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

I4.420 Variations in favour of maintenance funds

IHT, trusts and estates

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT