I7.116 BPR And Companies In Liquidation

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Commentary

IHT, trusts and estates

Shares in or securities of a company are not relevant business property if, at the time of the transfer:

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•�� a winding up order has been made, or
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•�� the company has passed a resolution for voluntary

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I7.333A Companies and replacement APR property

I7.323 APR and successions

B3.340A Hire purchase of plant and machinery and similar contracts

E4.11120 Additional annual returns by employers—overview

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

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I7.116 BPR and companies in liquidation

IHT, trusts and estates

I7.333A Companies and replacement APR property

I7.323 APR and successions

B3.340A Hire purchase of plant and machinery and similar contracts

E4.11120 Additional annual returns by employers—overview

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

E4.1118 Calculation and payment of tax due on retrospective income

E4.1318 Special mixed fund rules

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

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

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

B2.472 Tax and tax-related expenditure

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

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I7.116 BPR and companies in liquidation

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