I9.491 Situs Of Causes Of Action In Tort For IHT

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Commentary

IHT, trusts and estates

It is usually assumed that a cause of action in tort (ex delicto) is situated where it arose ie, where the action

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E5.607 Corporate members

B6.749 ATED—property developers

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

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

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

E6.303A Domicile of origin

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

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

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

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

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

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

E1.416 Dividends from non-UK resident companies—general

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I9.491 Situs of causes of action in tort for IHT

IHT, trusts and estates

E5.607 Corporate members

B6.749 ATED—property developers

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

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

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

E6.303A Domicile of origin

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

E4.622 Vans—main rules

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

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

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

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

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

E1.416 Dividends from non-UK resident companies—general

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I9.491 Situs of causes of action in tort for IHT

IHT, trusts and estates

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