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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 / I5.257 I(PFD)A 1975 and QIIPs

I5.257 I(PFD)A 1975 and QIIPs

IHT, trusts and estates

There is no charge where an order is made under the Inheritance (Provision for Family and Dependants) Act 1975 or under the Inheritance (Provision for

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

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

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

I9.325 Foreign pensions free from IHT

B5.123 BPS—negligible value claims

B2.413 Car hire

A1.810 Limitation

B5.812A Particular charitable bodies

C2.1231 Leases—deemed premiums

D3.410 Benefits provided by close companies to participators

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

I5.1122 More than one settlor (income tax and CGT)

B3.306 Meaning of plant and machinery

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

C3.1706 PPR relief where there is job-related accommodation

D4.412 CFCs—excluded territories exemption