��Ƶ

Home / Simons-Taxes /IHT, trusts and estates /Part I9 Foreign element /Division I9.4 Locality (situs) of assets for IHT /Situs of equitable interests for IHT / I9.433 Situs of QIIPs for IHT

I9.433 Situs of QIIPs for IHT

IHT, trusts and estates

A person entitled to a qualifying interest in possession (QIIP) in settled property is treated as beneficially entitled to the property in which the interest subsists¹ (see I5.201).

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

B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B3.340A Hire purchase of plant and machinery and similar contracts

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

E4.11120 Additional annual returns by employers—overview

B5.123 BPS—negligible value claims

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

B5.812A Particular charitable bodies

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

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

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

C2.108 Contingent liabilities

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

C2.106 Deferred and contingent consideration on disposals

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