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Home / Simons-Taxes / IHT, trusts and estates / Part I11 Administration and collection / Division I11.7 Penalties and anti-avoidance provisions

Division I11.7 Penalties and anti-avoidance provisions

IHT, trusts and estates

Division I11.7 Penalties and anti-avoidance provisions

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I11.701 Scope of charge

I11.702 Breach of statutory obligations

I11.703 Fraud and negligence

I11.705 Proceedings for recovery of penalties

I11.706 Evidence

I11.707 Mitigation of penalties

I11.711 HMRC GAAR guidance鈥攕cope

I11.712 HMRC GAAR guidance鈥攇eneral

I11.713 HMRC GAAR guidance鈥攑ilot trusts

I11.714 Discounted gift schemes and the scope of reservation of benefit

I11.715 Excluded property trust and debt

I11.716 Bypassing the charge on death with an Employee Benefit Trust

I11.717 Property excluded from charge鈥攁cquisition of trust interests

I11.718 Lending to fund UK real estate by foreign domiciliary

I11.721 Pre-owned assets

I11.722 Liechtenstein disclosure facility (LDF)

I11.723 Disclosure of tax avoidance schemes (DOTAS)

I11.724 Promoters of tax avoidance schemes (POTAS)

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