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Home / Simons-Taxes /IHT, trusts and estates /Part I7 Special reliefs /Division I7.1 Business property relief (BPR) /Gifts with reservation—application of BPR / I7.170A BPR on property subject to reservation—example

I7.170A BPR on property subject to reservation—example

IHT, trusts and estates

Example

L held 100% of the shares in L Ltd, unquoted trading company since its incorporation 20 years previously. She gave the shares to her daughter M and retired on 17 August

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E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

B6.749 ATED—property developers

B5.301 Intellectual property—overview

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

E1.1502 Tax treatment of transfers with accrued interest

C2.108 Contingent liabilities

B2.319 Duality of purpose—apportionment of the expenditure

D1.404B Large company definition for R&D tax relief

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E6.324H Nominated income and gains and the ordering rules

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts

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

D4.412 CFCs—excluded territories exemption