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Home / Simons-Taxes / IHT, trusts and estates / Part I3 Lifetime transfers / Division I3.2 Value transferred by a transfer of value

Division I3.2 Value transferred by a transfer of value

IHT, trusts and estates

Division I3.2 Value transferred by a transfer of value

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I3.211 Meaning of estate generally

I3.212 Power to appoint or dispose of property

I3.213 Options as transfers of value

I3.214 The value of joint property for IHT

I3.215 Interests in settled property

I3.216 Unenforceable rights or interests

I3.217 Excluded property in the death estate

I3.218 Corporations sole and the death estate

I3.219 Destinations for rewritten material

I3.231 Deduction of liabilities generally

I3.232 Liabilities charged on specific property

I3.233 Notional liabilities

I3.234 Foreign debts

I3.235 Statute barred and unenforceable debts

I3.237 Future liabilities

I3.238 Rights of reimbursement

I3.240 Destinations for rewritten material

I3.241 Liabilities attributable to financing relievable property

I3.242 Liabilities attributable to financing excluded property

I3.251 Reduction in transferor's estate generally

I3.252 Transferor's expenses

I3.253 Calculating the value transferred 鈥� other taxes

I3.254 Calculating the value transferred 鈥� excluded property

I3.255 Transfers affecting related property

I3.256 Future payments

I3.257 'Back to back' arrangements

I3.258 Grossing up where the transferor pays the tax

I3.259 Transfers made on the same day

I3.261 Value transferred by associated operations鈥攖he general rule

I3.262 Allowance for earlier transfers

I3.264 Price left outstanding on loan but released annually

I3.266 Transfers between spouses and associated operations

I3.268 Destinations for rewritten material

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