I5.645 Charitable Trusts Example

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Commentary

IHT, trusts and estates

A settlement was made on 4 March 1974 whereby all the income of the settled property is paid to a charity during the life of A, and after his death

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

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

I4.142A Liabilities which are not discharged out of the estate

I7.504 Designation for the conditional exemption

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

D7.1140 Methods of leaving the REIT regime

E4.622 Vans—main rules

B5.820 Charity's profits of trade—general liability to income tax

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

E4.1118 Calculation and payment of tax due on retrospective income

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

I7.120A BPR and excepted assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

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

I5.221 Lifetime termination of QIIP—general

E3.192 CGT loss relief on disposal of EIS shares

C3.1706 PPR relief where there is job-related accommodation

D1.1422 Calculating NGIE and ANGIE

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I5.645 Charitable trusts example

IHT, trusts and estates

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

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

I4.142A Liabilities which are not discharged out of the estate

I7.504 Designation for the conditional exemption

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

D7.1140 Methods of leaving the REIT regime

E4.622 Vans—main rules

B5.820 Charity's profits of trade—general liability to income tax

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

E4.1118 Calculation and payment of tax due on retrospective income

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

I7.120A BPR and excepted assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

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

I5.221 Lifetime termination of QIIP—general

E3.192 CGT loss relief on disposal of EIS shares

C3.1706 PPR relief where there is job-related accommodation

D1.1422 Calculating NGIE and ANGIE

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I5.645 Charitable trusts example

IHT, trusts and estates

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