I7.150D Destinations For Rewritten Material

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IHT, trusts and estates

The list below details the destinations of rewritten content:

I7.114 [Rewritten—Replacement

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C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

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

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

B4.130 Summary of OECD guidelines on arm's length principle

I9.325 Foreign pensions free from IHT

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

E8.810 Application for a National Insurance number

A1.810 Limitation

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

B3.1006 The relevant interest

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

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts

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I7.150D Destinations for rewritten material

IHT, trusts and estates

I7.114 [Rewritten—Replacement

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

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

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

B4.130 Summary of OECD guidelines on arm's length principle

I9.325 Foreign pensions free from IHT

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

E8.810 Application for a National Insurance number

A1.810 Limitation

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

B3.1006 The relevant interest

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

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts

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I7.150D Destinations for rewritten material

IHT, trusts and estates

I7.114 [Rewritten—Replacement

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT