I5.117 Arrangements That Are Not Settlements For IHT

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Commentary

IHT, trusts and estates

The following do not fall within IHTA 1984, s 43(2):

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•�� personal covenants or contracts to pay annuities or other periodical payments (although these are treated as settlements

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C1.106 Allowable capital losses

I7.323 APR and successions

B2.218 Surplus business accommodation

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

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

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I5.117 Arrangements that are not settlements for IHT

IHT, trusts and estates

C1.106 Allowable capital losses

I7.323 APR and successions

B2.218 Surplus business accommodation

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

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

C1.106A Annual exempt amount

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

B2.315 The concept of wholly and exclusively

E1.1435 Appealing transactions in securities counteraction notices

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE

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

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I5.117 Arrangements that are not settlements for IHT

IHT, trusts and estates

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