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Home / Simons-Taxes /IHT, trusts and estates /Part I7 Special reliefs /Division I7.3 Agricultural property relief (APR) /APR and settled property / I7.351 Introduction to APR and trusts

I7.351 Introduction to APR and trusts

IHT, trusts and estates

I7.351 Introduction to APR and trusts

For the purposes of IHT there are two main types of settled property — settled property subject to qualifying interest in possession (QIIP — see Division

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D6.503 International movement of capital—reportable transactions and events

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

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

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

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

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

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

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

D3.410 Benefits provided by close companies to participators

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

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

D6.233 Rights issue—sale of rights nil paid

D1.1422 Calculating NGIE and ANGIE

E6.102K Statutory residence test—the definition of a 'home'