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Home / Simons-Taxes /IHT, trusts and estates /Part I7 Special reliefs /Division I7.1 Business property relief (BPR) /Settled property / I7.161 BPR and settled property—overview

I7.161 BPR and settled property—overview

IHT, trusts and estates

I7.161 BPR and settled property—overview

For the purposes of IHT there are two main types of settled property: settled property subject to a qualifying interest in possession (QIIP), and settled property not subject to such an interest in possession (part of the 'relevant property' regime). IHT events for each type of trust can qualify for BPR

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C1.106 Allowable capital losses

B5.301 Intellectual property—overview

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

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

B2.218 Surplus business accommodation

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

E6.303A Domicile of origin

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

I4.562 Sales and mortgages of reversionary interests

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

E4.1146 The PAYE cumulative basis—overview

I7.120A BPR and excepted assets

C2.106 Deferred and contingent consideration on disposals

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

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE