I5.258 Qiips And Excluded Property Or Foreign Bank Accounts

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 / I5.258 QIIPs and excluded property or foreign bank accounts

Commentary

IHT, trusts and estates

For the latest New Development, see ND.2621.

Where settled property subject to an interest in possession is excluded property IHT is not charged on it¹ if the interest comes to an end during the life of the person entitled to it² even if it is a qualifying

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

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

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

B2.218 Surplus business accommodation

��Ƶ