I4.564 …

Home / Simons-Taxes /IHT, trusts and estates /Part I4 Transfers on death /Division I4.5 Death and other taxes /Destinations for rewritten material / I4.564 …

Commentary

IHT, trusts and estates

I4.564 …

The list below details the destinations of rewritten content:

I4.501 [Deleted—Introduction]

Deleted as obsolete

I4.511 [Rewritten—CGT base value uplift on death]

Rewritten to I4.536

I4.512

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

I4.142A Liabilities which are not discharged out of the estate

B4.130 Summary of OECD guidelines on arm's length principle

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I4.564 …

IHT, trusts and estates

I4.564 …

I4.501 [Deleted—Introduction]

I4.511 [Rewritten—CGT base value uplift on death]

I4.512

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

I4.142A Liabilities which are not discharged out of the estate

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

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

I9.325 Foreign pensions free from IHT

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

I3.750 POAT—introduction to existing arrangements

C2.501A Compensation and capital gains tax—overview

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

I5.251 Absolute entitlement by the life tenant

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

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

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

E7.234 Other types of lifetime benefit lump sum

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

I5.1304 Beneficiary with contingent interest

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

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I4.564 …

IHT, trusts and estates

I4.564 …

I4.501 [Deleted—Introduction]

I4.511 [Rewritten—CGT base value uplift on death]

I4.512

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT