I7.111D BPR On Controlling Holdings In Quoted Companies

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Commentary

IHT, trusts and estates

A transfer of quoted shares in or securities of a company which, alone or together with other shares or securities owned

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E5.607 Corporate members

I9.421 Situs of simple contract debts for IHT

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

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

C2.902 Wasting assets—wasting of allowable expenditure

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

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

E4.1318 Special mixed fund rules

I7.120A BPR and excepted assets

B3.1006 The relevant interest

I11.215 IHT accounts—excepted settlements

D6.233 Rights issue—sale of rights nil paid

C3.1706 PPR relief where there is job-related accommodation

I5.1304 Beneficiary with contingent interest

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I7.111D BPR on controlling holdings in quoted companies

IHT, trusts and estates

E5.607 Corporate members

I9.421 Situs of simple contract debts for IHT

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

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

C2.902 Wasting assets—wasting of allowable expenditure

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

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

E4.1318 Special mixed fund rules

I7.120A BPR and excepted assets

B3.1006 The relevant interest

I11.215 IHT accounts—excepted settlements

D6.233 Rights issue—sale of rights nil paid

C3.1706 PPR relief where there is job-related accommodation

I5.1304 Beneficiary with contingent interest

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I7.111D BPR on controlling holdings in quoted companies

IHT, trusts and estates

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