I5.335 Relevant Property Becoming Excluded Property

Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.3 Settlements within the relevant property regime /Exit charges—exceptions / I5.335 Relevant property becoming excluded property

Commentary

IHT, trusts and estates

There is no charge when relevant property in a settlement becomes excluded property if it:

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•�� ceases to be situated in the UK¹
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•�� becomes invested in an authorised unit trust, a share in an open-ended investment company² or exempt government securities³ (see further

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I7.333A Companies and replacement APR property

B2.218 Surplus business accommodation

I3.367 Fall in value relief—changes in interests in land

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

C2.1020 Employment-related securities options and capital gains

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

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I5.335 Relevant property becoming excluded property

IHT, trusts and estates

I7.333A Companies and replacement APR property

B2.218 Surplus business accommodation

I3.367 Fall in value relief—changes in interests in land

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

C2.1020 Employment-related securities options and capital gains

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

C2.501A Compensation and capital gains tax—overview

B5.812A Particular charitable bodies

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

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

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

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)

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

E1.416 Dividends from non-UK resident companies—general

E6.102K Statutory residence test—the definition of a 'home'

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I5.335 Relevant property becoming excluded property

IHT, trusts and estates

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