I9.413 Situs Of Eurobonds And American Depository Receipts For IHT

Home / Simons-Taxes /IHT, trusts and estates /Part I9 Foreign element /Division I9.4 Locality (situs) of assets for IHT /Situs of shares and securities for IHT / I9.413 Situs of Eurobonds and American depository receipts for IHT

Commentary

IHT, trusts and estates

The situs of securities dealt with through computerised clearing

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D6.503 International movement of capital—reportable transactions and events

I7.504 Designation for the conditional exemption

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

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

E5.406 Employees of European Union delegations—tax exemptions

I4.562 Sales and mortgages of reversionary interests

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E1.1435 Appealing transactions in securities counteraction notices

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

D3.410 Benefits provided by close companies to participators

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

B3.1006 The relevant interest

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

D6.711 Liquidation—capital gains implications

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

B2.202 Capital receipts

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I9.413 Situs of Eurobonds and American depository receipts for IHT

IHT, trusts and estates

D6.503 International movement of capital—reportable transactions and events

I7.504 Designation for the conditional exemption

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

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

E5.406 Employees of European Union delegations—tax exemptions

I4.562 Sales and mortgages of reversionary interests

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E1.1435 Appealing transactions in securities counteraction notices

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

D3.410 Benefits provided by close companies to participators

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

B3.1006 The relevant interest

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

D6.711 Liquidation—capital gains implications

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

B2.202 Capital receipts

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I9.413 Situs of Eurobonds and American depository receipts for IHT

IHT, trusts and estates

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