I9.414 Situs Of Open-Ended Investment Companies (Oeics) For IHT

Home / Simons-Taxes /IHT, trusts and estates /Part I9 Foreign element /Division I9.4 Locality (situs) of assets for IHT /Situs of shares and securities for IHT / I9.414 Situs of open-ended investment companies (OEICs) for IHT

Commentary

IHT, trusts and estates

Investors in open-ended investment companies (OEICs) own shares in the company, but do not have any rights to the

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

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

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

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

B5.123 BPS—negligible value claims

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

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

I5.251 Absolute entitlement by the life tenant

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

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

B2.319 Duality of purpose—apportionment of the expenditure

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

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

C2.1016 Option to subscribe for shares in a company (share warrants)

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE

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I9.414 Situs of open-ended investment companies (OEICs) for IHT

IHT, trusts and estates

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

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

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

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

B5.123 BPS—negligible value claims

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

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

I5.251 Absolute entitlement by the life tenant

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

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

B2.319 Duality of purpose—apportionment of the expenditure

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

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

C2.1016 Option to subscribe for shares in a company (share warrants)

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE

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I9.414 Situs of open-ended investment companies (OEICs) for IHT

IHT, trusts and estates

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