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Home / Simons-Taxes / IHT, trusts and estates / Part I3 Lifetime transfers / Division I3.1 The transfer of value

Division I3.1 The transfer of value

IHT, trusts and estates

Division I3.1 The transfer of value

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I3.101 Occasion of charge

I3.102 Mechanism of charging IHT on lifetime gifts

I3.111 The chargeable transfer

I3.112 Loss to the estate

I3.113 The persons that can make a transfer of value

I3.114 The meaning of 'disposition' for IHT

I3.115 Associated operations

I3.117 Failure to exercise a right as a disposition

I3.118 'Back to back' arrangements as dispositions

I3.119 Alteration of close company as disposition

I3.119A Property ceasing to be subject to a reservation

I3.120 Interests in and rights over settled property

I3.131 Date of a transfer of value

I3.132 Date of a composite disposition

I3.133 Making particular dispositions for IHT

I3.134 Rectification or rescission of dispositions for IHT

I3.141 Commercial transactions for IHT鈥昳ntroduction

I3.142 Commercial transactions for IHT鈥昪onnected persons

I3.143 Commercial transactions for IHT鈥昻o intention to benefit

I3.144 Commercial transactions for IHT鈥�'arm's length'

I3.145 Commercial transactions for IHT鈥晄eries of transactions

I3.146 Commercial transactions for IHT鈥晆nquoted shares

I3.146A Commercial transactions for IHT鈥昿ensions

I3.147 Dispositions not intended to confer benefit examples

I3.148 HMRC practice and concessions

I3.151 Maintenance of spouse or civil partner

I3.152 Maintenance of children

I3.153 Maintenance of dependent relatives

I3.154 Dispositions allowable for income tax

I3.155 Dispositions conferring retirement benefits

I3.156 Dispositions by close companies for the benefit of employees

I3.156A Dispositions by close companies to employee ownership trusts

I3.157 Exclusions to dispositions for IHT鈥晈aiver of remuneration

I3.158 Exclusions to dispositions for IHT鈥晈aiver of dividends

I3.159 Grant of agricultural tenancies

I3.160 Changes in the distribution of a deceased person's estate

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