I5.722A Destinations For Rewritten Material

Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.7 Reversionary interests and powers of appointment /IHT treatment of reversionary interests / I5.722A Destinations for rewritten material

Commentary

IHT, trusts and estates

The list below details the destinations of rewritten content:

I5.711 [Rewritten—Exclusion: Purchased reversionary interests]

Rewritten to I5.724

I5.712

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I7.333A Companies and replacement APR property

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

C1.106A Annual exempt amount

E4.622 Vans—main rules

I5.251 Absolute entitlement by the life tenant

B2.315 The concept of wholly and exclusively

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

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

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

D1.404B Large company definition for R&D tax relief

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

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

I11.215 IHT accounts—excepted settlements

E3.192 CGT loss relief on disposal of EIS shares

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

D1.1422 Calculating NGIE and ANGIE

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I5.722A Destinations for rewritten material

IHT, trusts and estates

I5.711 [Rewritten—Exclusion: Purchased reversionary interests]

I5.712

I7.333A Companies and replacement APR property

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

C1.106A Annual exempt amount

E4.622 Vans—main rules

I5.251 Absolute entitlement by the life tenant

B2.315 The concept of wholly and exclusively

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

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

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

D1.404B Large company definition for R&D tax relief

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

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

I11.215 IHT accounts—excepted settlements

E3.192 CGT loss relief on disposal of EIS shares

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

D1.1422 Calculating NGIE and ANGIE

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I5.722A Destinations for rewritten material

IHT, trusts and estates

I5.711 [Rewritten—Exclusion: Purchased reversionary interests]

I5.712

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT