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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 / I5.340 Survivorship clauses and exit charges

I5.340 Survivorship clauses and exit charges

IHT, trusts and estates

Where a Will or other disposition contains a survivorship clause of no more than six months' duration, the dispositions taking effect at the end of the survivorship period (or on the death, if earlier, of the intended beneficiary) are treated¹

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B6.749 ATED—property developers

I7.333A Companies and replacement APR property

I9.421 Situs of simple contract debts for IHT

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

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

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

B5.123 BPS—negligible value claims

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

C2.201 Allowable expenditure for capital gains—overview

I8.335 Valuation on death of partner in service

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

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

D4.412 CFCs—excluded territories exemption