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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.3 Settlements within the relevant property regime /Tax treatment of relevant property trusts / I5.301 Types of relevant property trusts

I5.301 Types of relevant property trusts

IHT, trusts and estates

For updates affecting this Division please see Part I0 Updates

Tax treatment of relevant property trusts

I5.301 Types of relevant property trusts

This Division deals with IHT on settled property where no person is beneficially entitled to a 'qualifying interest in possession' (QIIP — see I5.203) and which does not fall into a favoured trust category described in Division I5.5 or Division I5.6. These trusts are taxed within

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I7.323 APR and successions

I4.142A Liabilities which are not discharged out of the estate

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

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

B2.413 Car hire

B5.820 Charity's profits of trade—general liability to income tax

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

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

E4.1318 Special mixed fund rules

I7.120A BPR and excepted assets

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

D6.711 Liquidation—capital gains implications

B2.472 Tax and tax-related expenditure

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

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE