I5.350 The Periodic Charge—Overview

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Commentary

IHT, trusts and estates

I5.350 The periodic charge—overview

The rules for when a ten-yearly charge (often called the 'periodic' or 'principal' charge) needs to be calculated are described at I5.304.

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

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

B2.306 General tests for distinguishing between capital and revenue expenditure

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

C1.106A Annual exempt amount

E4.622 Vans—main rules

C3.305 Rollover relief—time limit for acquisition of replacement assets

B3.1006 The relevant interest

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

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

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

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

B2.472 Tax and tax-related expenditure

D4.412 CFCs—excluded territories exemption

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