��Ƶ

Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.7 Reversionary interests and powers of appointment /IHT treatment of reversionary interests / I5.721 Reversionary interests comprised in settlements

I5.721 Reversionary interests comprised in settlements

IHT, trusts and estates

If a reversionary interest is itself comprised in a settlement, it will be free of IHT charges on settled property (see Division I5.3). A reversionary

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

E5.607 Corporate members

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

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

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

B2.413 Car hire

E4.622 Vans—main rules

I5.226 Disposals of QIIPs for consideration

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

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

E1.1435 Appealing transactions in securities counteraction notices

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

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

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

D6.233 Rights issue—sale of rights nil paid