I1.5126 General Anti-Abuse Rule (GAAR)

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Commentary

IHT, trusts and estates

The GAAR has effect for any transactions entered into on or after 17 July 2013. Scotland

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I4.265 Lifetime transfers reported late

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.810 Limitation

E4.622 Vans—main rules

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

E1.1435 Appealing transactions in securities counteraction notices

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

D6.711 Liquidation—capital gains implications

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.104 Company residence and the case law test

I5.1304 Beneficiary with contingent interest

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I1.5126 General anti-abuse rule (GAAR)

IHT, trusts and estates

I4.265 Lifetime transfers reported late

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.810 Limitation

E4.622 Vans—main rules

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

E1.1435 Appealing transactions in securities counteraction notices

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

D6.711 Liquidation—capital gains implications

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.104 Company residence and the case law test

I5.1304 Beneficiary with contingent interest

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I1.5126 General anti-abuse rule (GAAR)

IHT, trusts and estates

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