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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.7 Reversionary interests and powers of appointment /Powers of appointment (or 'settlement powers') / I5.744 Estate on death

I5.744 Estate on death

IHT, trusts and estates

The decision in Melville¹ meant that some holders of powers over settled property unexpectedly had estates much more valuable than they had previously believed. If such a person died before the change

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

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

I7.504 Designation for the conditional exemption

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

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

D7.1140 Methods of leaving the REIT regime

C2.501A Compensation and capital gains tax—overview

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

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

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

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

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

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

D1.1422 Calculating NGIE and ANGIE