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Home / Simons-Taxes /IHT, trusts and estates /Part I0 Updates / IHT, trusts and estates—updated commentary

IHT, trusts and estates—updated commentary

IHT, trusts and estates

Part I0�� Updates

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IHT, trusts and estates—updated commentary

The following is a list of

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I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

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

I7.504 Designation for the conditional exemption

I9.325 Foreign pensions free from IHT

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

B2.413 Car hire

E5.406 Employees of European Union delegations—tax exemptions

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

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

E4.1318 Special mixed fund rules

B8.210 Restrictions on sideways loss relief

B3.1006 The relevant interest

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

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test