I5.122 Northern Irish Settlements

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Commentary

IHT, trusts and estates

For the purposes of the application to Northern Ireland of the provisions about settled property in IHTA 1984, ss 43–93

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D6.503 International movement of capital—reportable transactions and events

B3.325 General exclusions—first-year qualifying expenditure

I9.421 Situs of simple contract debts for IHT

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

B2.306 General tests for distinguishing between capital and revenue expenditure

A4.214 Claims following further assessments—income tax and capital gains tax

E8.810 Application for a National Insurance number

B2.413 Car hire

A1.543 Welsh GAAR

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

I7.120A BPR and excepted assets

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

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

E3.192 CGT loss relief on disposal of EIS shares

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I5.122 Northern Irish settlements

IHT, trusts and estates

D6.503 International movement of capital—reportable transactions and events

B3.325 General exclusions—first-year qualifying expenditure

I9.421 Situs of simple contract debts for IHT

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

B2.306 General tests for distinguishing between capital and revenue expenditure

A4.214 Claims following further assessments—income tax and capital gains tax

E8.810 Application for a National Insurance number

B2.413 Car hire

A1.543 Welsh GAAR

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

I7.120A BPR and excepted assets

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

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

E3.192 CGT loss relief on disposal of EIS shares

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I5.122 Northern Irish settlements

IHT, trusts and estates

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