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Home / Simons-Taxes /IHT, trusts and estates /Part I8 Valuation /Division I8.2 Principles of valuation /Valuation of related property / I8.243A Related property and QIIPs

I8.243A Related property and QIIPs

IHT, trusts and estates

Settled property subject to a qualifying interest in possession (QIIP) to which an individual is beneficially entitled is part of that individual's estate — see I5.201. Accordingly, such settled property can fall within the related property rules,

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

B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

B2.218 Surplus business accommodation

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

E6.303A Domicile of origin

E1.1502 Tax treatment of transfers with accrued interest

I5.251 Absolute entitlement by the life tenant

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

C2.108 Contingent liabilities

E1.1435 Appealing transactions in securities counteraction notices

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

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

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

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

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

B2.202 Capital receipts