I7.104A Liabilities To Finance Business Property—Overview

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Commentary

IHT, trusts and estates

Where a liability has been incurred after 6 April 2013 to acquire, maintain or enhance relevant business property then the liability must

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I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

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

I3.750 POAT—introduction to existing arrangements

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

C2.1231 Leases—deemed premiums

E4.1146 The PAYE cumulative basis—overview

E4.115 Employment income—place of performance of duties

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

B2.202 Capital receipts

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

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE

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