I9.437 Situs Of Bare Trusts For IHT

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 / I9.437 Situs of bare trusts for IHT

Commentary

IHT, trusts and estates

Under English law, an equitable interest in property held by a nominee or by a bare trustee

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B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

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

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

E8.271 Liability for Class 1A contributions

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

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

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

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

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

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

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

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I9.437 Situs of bare trusts for IHT

IHT, trusts and estates

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

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

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

E8.271 Liability for Class 1A contributions

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

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

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

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

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

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

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

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I9.437 Situs of bare trusts for IHT

IHT, trusts and estates

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