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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.9 Settlements and other taxes /Estate duty surviving spouse exemption / I5.923 Previous killed in war or common soldier relief

I5.923 Previous killed in war or common soldier relief

IHT, trusts and estates

Whatever the size or make up of the estate of the first spouse to die, estate duty is deemed to have been paid on it, for the purposes of the surviving spouse exemption, if the killed-in-war relief¹

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

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

C1.106 Allowable capital losses

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

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

B2.319 Duality of purpose—apportionment of the expenditure

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

E4.115 Employment income—place of performance of duties

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

I5.221 Lifetime termination of QIIP—general

D4.412 CFCs—excluded territories exemption

E6.102K Statutory residence test—the definition of a 'home'