I9.440 Situs Of Options To Purchase For IHT

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Commentary

IHT, trusts and estates

The principles in relation to bare trusts and equities of redemption apply to options and rights of pre-emption.

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D6.503 International movement of capital—reportable transactions and events

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

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

B2.218 Surplus business accommodation

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

I9.325 Foreign pensions free from IHT

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

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

E4.1118 Calculation and payment of tax due on retrospective income

E4.1318 Special mixed fund rules

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

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

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

D4.104 Company residence and the case law test

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

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

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I9.440 Situs of options to purchase for IHT

IHT, trusts and estates

D6.503 International movement of capital—reportable transactions and events

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

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

B2.218 Surplus business accommodation

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

I9.325 Foreign pensions free from IHT

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

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

E4.1118 Calculation and payment of tax due on retrospective income

E4.1318 Special mixed fund rules

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

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

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

D4.104 Company residence and the case law test

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

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

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I9.440 Situs of options to purchase for IHT

IHT, trusts and estates

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