I9.422 Situs Of Judgment Debts For IHT

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Commentary

IHT, trusts and estates

Judgment debts are situated where the judgment is recorded¹. This is generally in the jurisdiction

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E5.607 Corporate members

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

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

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

B5.812A Particular charitable bodies

I4.562 Sales and mortgages of reversionary interests

C2.1231 Leases—deemed premiums

D1.404B Large company definition for R&D tax relief

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

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

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

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

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

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE

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I9.422 Situs of judgment debts for IHT

IHT, trusts and estates

E5.607 Corporate members

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

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

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

B5.812A Particular charitable bodies

I4.562 Sales and mortgages of reversionary interests

C2.1231 Leases—deemed premiums

D1.404B Large company definition for R&D tax relief

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

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

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

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

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

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE

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I9.422 Situs of judgment debts for IHT

IHT, trusts and estates

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