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Home / Simons-Taxes /IHT, trusts and estates /Part I3 Lifetime transfers /Division I3.5 Calculating the IHT on lifetime transfers /Calculating the tax on lifetime transfers—miscellaneous / I3.561 Lifetime transfers and partial exemption

I3.561 Lifetime transfers and partial exemption

IHT, trusts and estates

I3.561 Lifetime transfers and partial exemption

It is unusual, though not impossible, for a lifetime transfer of value to be partially exempt. It is perhaps most likely to happen where an interest in possession

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

B5.301 Intellectual property—overview

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

I7.504 Designation for the conditional exemption

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

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

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

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

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

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

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

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

B2.202 Capital receipts

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

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

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