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Home / Simons-Taxes /IHT, trusts and estates /Part I7 Special reliefs /Division I7.5 The conditional exemption for heritage property /Conditional exemption—other aspects / I7.524 Destinations for rewritten material

I7.524 Destinations for rewritten material

IHT, trusts and estates

The list below details the destinations of rewritten content:

I7.531

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I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

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

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

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

E1.1435 Appealing transactions in securities counteraction notices

E4.1167 Payments made after leaving and after issue of form P45

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

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

C3.1706 PPR relief where there is job-related accommodation

D4.412 CFCs—excluded territories exemption