I5.1142 Close Family Members Of Settlors

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Commentary

IHT, trusts and estates

For the purposes of these provisions, and those at I5.1146, the following persons are close family members of the settlor at any

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E5.607 Corporate members

B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

D1.8101 Groups of companies

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E8.810 Application for a National Insurance number

B2.413 Car hire

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

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

E8.271 Liability for Class 1A contributions

C2.1231 Leases—deemed premiums

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

C1.511 Use of Mansworth v Jelley losses

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

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