I4.201 Exemptions On Death―Introduction

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Commentary

IHT, trusts and estates

For updates affecting this Division please see Part I0 Updates

General exemptions available on death

I4.201 Exemptions on death―introduction

References to a transfer of value in the IHT legislation extend to transfers on death, because that is an

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B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

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

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

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

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

E5.406 Employees of European Union delegations—tax exemptions

E8.811 National Insurance number—refusal of application

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

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

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

B3.1006 The relevant interest

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

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

B3.306 Meaning of plant and machinery

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

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts

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

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I4.201 Exemptions on death―introduction

IHT, trusts and estates

General exemptions available on death

I4.201 Exemptions on death―introduction

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

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

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

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

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

E5.406 Employees of European Union delegations—tax exemptions

E8.811 National Insurance number—refusal of application

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

I8.335 Valuation on death of partner in service

I7.120A BPR and excepted assets

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

B3.1006 The relevant interest

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

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

B3.306 Meaning of plant and machinery

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

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts

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

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I4.201 Exemptions on death―introduction

IHT, trusts and estates

General exemptions available on death

I4.201 Exemptions on death―introduction

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