I5.339 Events Within Two Years Of The Death Of A Testator

Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.3 Settlements within the relevant property regime /Exit charges—exceptions / I5.339 Events within two years of the death of a testator

Commentary

IHT, trusts and estates

Where property has been settled by a person's Will, no charge to IHT is made¹ on the occurrence, within two years of his death, of

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B5.301 Intellectual property—overview

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

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

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

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

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

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

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

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

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

D1.1422 Calculating NGIE and ANGIE

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