I5.342 Works Of Art Etc And Exit Charges

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Commentary

IHT, trusts and estates

A conditionally exempt occasion relating to a work of art, etc, which is relevant property is not an occasion

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E5.406A Employees of European Union institutions—tax exemptions

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

I7.323 APR and successions

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

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

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

B2.413 Car hire

A1.543 Welsh GAAR

A1.810 Limitation

E1.1502 Tax treatment of transfers with accrued interest

I5.251 Absolute entitlement by the life tenant

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

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

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

I5.1122 More than one settlor (income tax and CGT)

C2.106 Deferred and contingent consideration on disposals

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

B2.202 Capital receipts

D4.412 CFCs—excluded territories exemption

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I5.342 Works of art etc and exit charges

IHT, trusts and estates

E5.406A Employees of European Union institutions—tax exemptions

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

I7.323 APR and successions

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

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

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

B2.413 Car hire

A1.543 Welsh GAAR

A1.810 Limitation

E1.1502 Tax treatment of transfers with accrued interest

I5.251 Absolute entitlement by the life tenant

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

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

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

I5.1122 More than one settlor (income tax and CGT)

C2.106 Deferred and contingent consideration on disposals

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

B2.202 Capital receipts

D4.412 CFCs—excluded territories exemption

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I5.342 Works of art etc and exit charges

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