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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) /Calculation of IHT for qualifying interests in possession (QIIPs) / I5.282 Termination on death of life tenant

I5.282 Termination on death of life tenant

IHT, trusts and estates

Where someone dies whilst entitled to a qualifying interest in possession (QIIP), the property which was subject to the QIIP is charged to tax as part of the

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

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

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

D7.1140 Methods of leaving the REIT regime

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

A1.810 Limitation

E4.622 Vans—main rules

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

E4.1318 Special mixed fund rules

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E6.324H Nominated income and gains and the ordering rules

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

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

D4.104 Company residence and the case law test

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