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Home / Simons-Taxes /IHT, trusts and estates /Part I9 Foreign element /Division I9.4 Locality (situs) of assets for IHT /Situs of debts for IHT / I9.424 Situs of Crown debts for IHT

I9.424 Situs of Crown debts for IHT

IHT, trusts and estates

Crown debts, including government obligations incurred under statutory authority, whether under seal or under hand, are specialty debts¹ (see I9.423) even when they

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B3.325 General exclusions—first-year qualifying expenditure

C2.1020 Employment-related securities options and capital gains

D7.1140 Methods of leaving the REIT regime

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

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

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

B2.319 Duality of purpose—apportionment of the expenditure

D3.410 Benefits provided by close companies to participators

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

B5.101 What is 'farming' and 'market gardening'

B3.306 Meaning of plant and machinery

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares