I5.633 Qualifying Conditions For Pension Schemes—Overview

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Commentary

IHT, trusts and estates

I5.633 Qualifying conditions for pension schemes—overview

A registered pension scheme is a pension scheme which is registered under the provisions of FA 2004, ss 149–152 (Pt 4, Ch 1)¹.

A pension scheme is defined for IHT purposes as a scheme (or other arrangements) comprised in one or more instruments, having (or capable of

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

C2.1020 Employment-related securities options and capital gains

B2.413 Car hire

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

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

E4.115 Employment income—place of performance of duties

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

I5.1212 Protector of a foreign trust

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

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

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

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