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Home / Simons-Taxes / IHT, trusts and estates / Part I5 Settled property / Division I5.3 Settlements within the relevant property regime

Division I5.3 Settlements within the relevant property regime

IHT, trusts and estates

Division I5.3 Settlements within the relevant property regime

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I5.301 Types of relevant property trusts

I5.302 Relevant property regime鈥攐verview

I5.303 The meaning of 'relevant property' and exclusions

I5.304 The periodic (principal) charge鈥攇enerally

I5.305 Exit charges鈥攐ccasions of charge

I5.306 Related settlements

I5.307 Depreciatory transactions in relevant property trusts

I5.310 Exit charges鈥攐verview

I5.311 Exit charges鈥攈ypothetical value transferred

I5.313 Effective rate for exit charges

I5.314 Appropriate fraction for exit charges

I5.315 Actual rate and amount of tax payable for exit charges

I5.316 Amount on which exit charge is taxed

I5.317 Calculating exit charges鈥攎iscellaneous points

I5.318 Exit charge before first anniversary鈥攅xamples

I5.331 Events within three months of settlement or of a periodic charge

I5.332 Payments, costs and expenses for exit charges

I5.333 Commercial transactions and exit charges

I5.335 Relevant property becoming excluded property

I5.336 Property becoming held for charitable purposes or by exempt bodies

I5.337 Property becoming comprised in maintenance funds

I5.338 Property becoming subject to trusts for employees

I5.339 Events within two years of the death of a testator

I5.340 Survivorship clauses and exit charges

I5.341 Orders and compromises under I(PFD)A 1975 and exit charges

I5.342 Works of art etc and exit charges

I5.343 Destinations for rewritten material

I5.350 The periodic charge鈥攐verview

I5.351 Periodic charge鈥攈ypothetical value transferred

I5.352 Previous transfers by the settlor affecting the calculation of the ten-year anniversary

I5.353 Periodic charge鈥攖he effective rate

I5.354 Periodic charge鈥攁mount of tax payable

I5.355 Calculating the ten-yearly charge examples

I5.360 Calculation of exit charge between anniversaries

I5.361 Same-day additions

I5.362 Exclusions to same-day addition rules

I5.363 Same-day additions example

I5.370 Relevant property and successive settlements

I5.371 Settled property in which the settlor or his spouse has an initial IIP

I5.372 New trusts declared over existing trust property

I5.373 BPR and APR for relevant property trusts

I5.374 Relevant property and its interaction with other provisions

I5.375 The death of the settlor

I5.376 The death of the settlor鈥攅xample

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