I4.563 Estate Duty Surviving Spouse Exemption

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Commentary

IHT, trusts and estates

If a person dies beneficially entitled to an interest in possession in property that bore estate

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E5.607 Corporate members

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

B2.218 Surplus business accommodation

B2.306 General tests for distinguishing between capital and revenue expenditure

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

B2.413 Car hire

A1.810 Limitation

I5.251 Absolute entitlement by the life tenant

C2.1231 Leases—deemed premiums

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

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

E6.324H Nominated income and gains and the ordering rules

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

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

B2.472 Tax and tax-related expenditure

D6.233 Rights issue—sale of rights nil paid

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I4.563 Estate duty surviving spouse exemption

IHT, trusts and estates

E5.607 Corporate members

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

B2.218 Surplus business accommodation

B2.306 General tests for distinguishing between capital and revenue expenditure

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

B2.413 Car hire

A1.810 Limitation

I5.251 Absolute entitlement by the life tenant

C2.1231 Leases—deemed premiums

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

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

E6.324H Nominated income and gains and the ordering rules

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

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

B2.472 Tax and tax-related expenditure

D6.233 Rights issue—sale of rights nil paid

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I4.563 Estate duty surviving spouse exemption

IHT, trusts and estates

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