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Home / Simons-Taxes /IHT, trusts and estates /Part I4 Transfers on death /Division I4.5 Death and other taxes /Beneficiaries and income tax / I4.540 Estate income received by beneficiaries—generally

I4.540 Estate income received by beneficiaries—generally

IHT, trusts and estates

I4.540 Estate income received by beneficiaries—generally

The rewriting of the legislation regarding taxation of income received by beneficiaries from an estate in administration contained in ITTOIA 2005, Pt 5, Ch 6 (ss 649–682A), related only to income tax. Where, exceptionally, the beneficiary is a company, those provisions do not apply. For accounting periods ending on or after 1 April

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A4.204 Claims procedure—corporation tax

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

B3.340A Hire purchase of plant and machinery and similar contracts

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

B2.413 Car hire

E4.622 Vans—main rules

E4.1118 Calculation and payment of tax due on retrospective income

E1.1435 Appealing transactions in securities counteraction notices

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.1167 Payments made after leaving and after issue of form P45

D6.711 Liquidation—capital gains implications

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

C3.1706 PPR relief where there is job-related accommodation

E6.102K Statutory residence test—the definition of a 'home'

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