��Ƶ

Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.6 Other favoured trusts /Miscellaneous other favoured trusts / I5.648 Newspaper trusts and IHT

I5.648 Newspaper trusts and IHT

IHT, trusts and estates

The same provisions as relate to employee trusts (I5.630) apply to newspaper trusts¹ as if newspaper publishing companies were included in the possible beneficiaries in IHTA 1984, s 86(1), where shares in a newspaper publishing

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

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

B6.749 ATED—property developers

C1.106 Allowable capital losses

B5.301 Intellectual property—overview

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

B3.340A Hire purchase of plant and machinery and similar contracts

I7.504 Designation for the conditional exemption

E4.11120 Additional annual returns by employers—overview

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

E4.622 Vans—main rules

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

C2.201 Allowable expenditure for capital gains—overview

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

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

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

D4.104 Company residence and the case law test