I9.438 Situs Of Equity Of Redemption 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 / I9.438 Situs of equity of redemption for IHT

Commentary

IHT, trusts and estates

An equity of redemption is a proprietary interest in mortgaged property

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E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

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

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

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

I5.251 Absolute entitlement by the life tenant

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

C2.1231 Leases—deemed premiums

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

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

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

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

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

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I9.438 Situs of equity of redemption for IHT

IHT, trusts and estates

E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

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

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

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

I5.251 Absolute entitlement by the life tenant

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

C2.1231 Leases—deemed premiums

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

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

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

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

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

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I9.438 Situs of equity of redemption for IHT

IHT, trusts and estates

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