I4.562 Sales And Mortgages Of Reversionary Interests

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Commentary

IHT, trusts and estates

Where a reversionary interest in settled property falls into possession on the death of a life tenant and the

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B6.749 ATED鈥攑roperty developers

C1.106 Allowable capital losses

A4.204 Claims procedure鈥攃orporation tax

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

C1.106A Annual exempt amount

A4.557 Late filing penalties鈥攃ompany tax returns

E5.406 Employees of European Union delegations鈥攖ax exemptions

C2.201 Allowable expenditure for capital gains鈥攐verview

B2.315 The concept of wholly and exclusively

E4.1118 Calculation and payment of tax due on retrospective income

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose鈥攁pportionment of the expenditure

E4.115 Employment income鈥攑lace of performance of duties

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

I5.1212 Protector of a foreign trust

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)

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

I4.562 Sales and mortgages of reversionary interests

IHT, trusts and estates

B6.749 ATED鈥攑roperty developers

C1.106 Allowable capital losses

A4.204 Claims procedure鈥攃orporation tax

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

C1.106A Annual exempt amount

A4.557 Late filing penalties鈥攃ompany tax returns

E5.406 Employees of European Union delegations鈥攖ax exemptions

C2.201 Allowable expenditure for capital gains鈥攐verview

B2.315 The concept of wholly and exclusively

E4.1118 Calculation and payment of tax due on retrospective income

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose鈥攁pportionment of the expenditure

E4.115 Employment income鈥攑lace of performance of duties

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

I5.1212 Protector of a foreign trust

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)

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

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I4.562 Sales and mortgages of reversionary interests

IHT, trusts and estates

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