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Home / Simons-Taxes /IHT, trusts and estates /Part I4 Transfers on death /Division I4.2 Exemptions and reliefs on death /Partial exemption and attribution / I4.236 Simple attribution where gifts are subject to tax

I4.236 Simple attribution where gifts are subject to tax

IHT, trusts and estates

Where a testator makes no chargeable specific gifts that do not bear their own tax, IHTA 1984, s 38(1) provides that 'such part of the value transferred shall be attributable

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B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

B5.301 Intellectual property—overview

B2.218 Surplus business accommodation

I3.367 Fall in value relief—changes in interests in land

C2.1020 Employment-related securities options and capital gains

C1.106A Annual exempt amount

A1.543 Welsh GAAR

C2.201 Allowable expenditure for capital gains—overview

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

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

E4.1318 Special mixed fund rules

B2.319 Duality of purpose—apportionment of the expenditure

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

I5.221 Lifetime termination of QIIP—general

D6.711 Liquidation—capital gains implications

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

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

D1.1422 Calculating NGIE and ANGIE

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