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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.8 Scotland and Northern Ireland /Northern Ireland / I5.822 Specific provisions in IHTA 1984 concerning settlements in Northern Ireland

I5.822 Specific provisions in IHTA 1984 concerning settlements in Northern Ireland

IHT, trusts and estates

Meaning of settlement

Because it is possible in Northern Irish law for settlements of land to exist without the land being held on trust (see I5.821), the definition of settlement in IHTA 1984 is extended by IHTA 1984, s 43(5) (see I5.122) in its application

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B6.749 ATED—property developers

E4.11120 Additional annual returns by employers—overview

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

I3.750 POAT—introduction to existing arrangements

B2.413 Car hire

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

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

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

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

C2.106 Deferred and contingent consideration on disposals

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

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption