��Ƶ

Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.11 Income tax and CGT for settlors /The settlements legislation / I5.1106 Covenanted payments as settlements

I5.1106 Covenanted payments as settlements

IHT, trusts and estates

A covenanted payment is within the definition of a settlement (see I5.1105) and (apart from a covenanted payment to charity) is not allowed as a deduction 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

E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

D1.8101 Groups of companies

C2.1020 Employment-related securities options and capital gains

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

A4.557 Late filing penalties—company tax returns

E8.811 National Insurance number—refusal of application

B2.319 Duality of purpose—apportionment of the expenditure

D3.410 Benefits provided by close companies to participators

D1.404B Large company definition for R&D tax relief

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

B2.202 Capital receipts