I5.111 Definition Of 'Settlement' For IHT Purposes

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Commentary

IHT, trusts and estates

A settlement is defined as any disposition of property such that the property is held in trust:

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(a)�� for persons in succession (I5.112)¹
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(b)�� for any person subject to a contingency (I5.113)²
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(c)�� as an accumulation

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

A4.204 Claims procedure—corporation tax

B3.340A Hire purchase of plant and machinery and similar contracts

B4.130 Summary of OECD guidelines on arm's length principle

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

A1.810 Limitation

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I5.111 Definition of 'settlement' for IHT purposes

IHT, trusts and estates

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

A4.204 Claims procedure—corporation tax

B3.340A Hire purchase of plant and machinery and similar contracts

B4.130 Summary of OECD guidelines on arm's length principle

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

A1.810 Limitation

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

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

E8.271 Liability for Class 1A contributions

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

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

I11.215 IHT accounts—excepted settlements

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

D4.412 CFCs—excluded territories exemption

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

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I5.111 Definition of 'settlement' for IHT purposes

IHT, trusts and estates

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