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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 / I4.555 Beneficiaries—providing information

I4.555 Beneficiaries—providing information

IHT, trusts and estates

A beneficiary with an absolute, limited or discretionary interest in the estate of a deceased person may require the personal representative to supply him with a written

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E4.507S Operation of the charge on securities with artificially enhanced market value

D1.8101 Groups of companies

B5.301 Intellectual property—overview

I7.504 Designation for the conditional exemption

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

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

B5.820 Charity's profits of trade—general liability to income tax

B2.315 The concept of wholly and exclusively

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

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

E4.115 Employment income—place of performance of duties

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

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

D4.412 CFCs—excluded territories exemption

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