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Home / Simons-Taxes /IHT, trusts and estates /Part I7 Special reliefs /Division I7.1 Business property relief (BPR) /Business property relief on lifetime transfers within seven years of death (BPR 'clawback') / I7.191 Introduction to BPR on lifetime transfers within seven years of death (BPR 'clawback')

I7.191 Introduction to BPR on lifetime transfers within seven years of death (BPR 'clawback')

IHT, trusts and estates

I7.191 Introduction to BPR on lifetime transfers within seven years of death (BPR 'clawback')

Where business property relief has been given in lifetime on a chargeable lifetime

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I4.265 Lifetime transfers reported late

I7.323 APR and successions

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

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

I7.504 Designation for the conditional exemption

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

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

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

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

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

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

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

E4.115 Employment income—place of performance of duties

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

D6.711 Liquidation—capital gains implications

D1.1422 Calculating NGIE and ANGIE