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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.2 Settlements with a qualifying interest in possession (QIIP) /QIIPs and non-chargeable events / I5.256 QIIPs and trustees' annuities

I5.256 QIIPs and trustees' annuities

IHT, trusts and estates

IHT is not charged on the coming to an end of a trustee's annuity of the type considered in I5.214 even if it is a qualifying interest in possession, except to the extent that it represents more than reasonable remuneration¹.This

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

I7.323 APR and successions

B5.301 Intellectual property—overview

E6.303A Domicile of origin

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

A4.557 Late filing penalties—company tax returns

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.902 Wasting assets—wasting of allowable expenditure

E4.1118 Calculation and payment of tax due on retrospective income

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

E4.1167 Payments made after leaving and after issue of form P45

B5.101 What is 'farming' and 'market gardening'

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.104 Company residence and the case law test

D1.1422 Calculating NGIE and ANGIE