I8.360 Destinations For Rewritten Material

Home / Simons-Taxes /IHT, trusts and estates /Part I8 Valuation /Division I8.3 Valuation of particular types of property /Valuing foreign assets for IHT / I8.360 Destinations for rewritten material

Commentary

IHT, trusts and estates

The list below details the destinations of rewritten content:

I8.361 [Rewritten—Valuation of land generally]

Rewritten to I8.342

I8.362

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

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

I4.265 Lifetime transfers reported late

I9.421 Situs of simple contract debts for IHT

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

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

I8.335 Valuation on death of partner in service

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

D6.233 Rights issue—sale of rights nil paid

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

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

��Ƶ

I8.360 Destinations for rewritten material

IHT, trusts and estates

I8.361 [Rewritten—Valuation of land generally]

I8.362

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

I4.265 Lifetime transfers reported late

I9.421 Situs of simple contract debts for IHT

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

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

I8.335 Valuation on death of partner in service

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

D6.233 Rights issue—sale of rights nil paid

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

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

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

I8.360 Destinations for rewritten material

IHT, trusts and estates

I8.361 [Rewritten—Valuation of land generally]

I8.362

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT