I5.332 Payments, Costs And Expenses For Exit Charges

Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.3 Settlements within the relevant property regime /Exit charges—exceptions / I5.332 Payments, costs and expenses for exit charges

Commentary

IHT, trusts and estates

Tax is not charged in respect of the following payments (or liabilities to make such payments)¹:

��
•�� costs or expenses (so far as they are

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

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

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

I9.421 Situs of simple contract debts for IHT

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

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

��Ƶ

I5.332 Payments, costs and expenses for exit charges

IHT, trusts and estates

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

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

I9.421 Situs of simple contract debts for IHT

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

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

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

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

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

A1.810 Limitation

E8.271 Liability for Class 1A contributions

C2.902 Wasting assets—wasting of allowable expenditure

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

E4.1318 Special mixed fund rules

B2.319 Duality of purpose—apportionment of the expenditure

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

I5.332 Payments, costs and expenses for exit charges

IHT, trusts and estates

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT