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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.3 Settlements within the relevant property regime /Exit charges—exceptions / I5.331 Events within three months of settlement or of a periodic charge

I5.331 Events within three months of settlement or of a periodic charge

IHT, trusts and estates

I5.331 Events within three months of settlement or of a periodic charge

There is no charge to tax on any event occurring in a quarter beginning with the day on which the settlement commenced or with a ten-year anniversary¹. 'Quarter' means a period of three

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I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

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

B3.340A Hire purchase of plant and machinery and similar contracts

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

B2.306 General tests for distinguishing between capital and revenue expenditure

D7.1140 Methods of leaving the REIT regime

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

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

E8.811 National Insurance number—refusal of application

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

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose—apportionment of the expenditure

C1.511 Use of Mansworth v Jelley losses

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

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

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

D4.104 Company residence and the case law test