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Home / Simons-Taxes / IHT, trusts and estates / Part I3 Lifetime transfers / Division I3.6 IHT and other taxes

Division I3.6 IHT and other taxes

IHT, trusts and estates

Division I3.6 IHT and other taxes

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I3.601 IHT and other taxes鈥攐verview

I3.602 IHT and other taxes鈥攕tamp duty land tax and stamp duty

I3.603 IHT and other taxes鈥攊ncome tax

I3.604 IHT and other taxes鈥攙alue added tax (VAT)

I3.611 Interaction between IHT and CGT on lifetime dispositions

I3.612 Holdover relief for business assets (s 165)

I3.612A Extension of holdover relief to agricultural property

I3.612B Restrictions on holdover relief under s 165

I3.613 Holdover relief where IHT immediately payable (s 260)

I3.613A Restrictions on holdover relief under s 260

I3.614 Relief for CGT against IHT

I3.614A Relief for IHT against CGT

I3.615 Mitigating gains on a lifetime transfer鈥攐ther reliefs

I3.621 Estate duty鈥攈eritage property

I3.622 Estate duty鈥攚oodlands

I3.623 Estate duty鈥攕urviving spouse exemption

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