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Home / Simons-Taxes /IHT, trusts and estates /Part I4 Transfers on death /Division I4.2 Exemptions and reliefs on death /Other reliefs on death / I4.264 IHT double charges relief

I4.264 IHT double charges relief

IHT, trusts and estates

I4.264 IHT double charges relief

There may be relief under the IHT (Double Charges Relief) Regulations 1987¹, where the deceased made a transfer of value which was or has turned out to be chargeable, and:

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E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

I9.421 Situs of simple contract debts for IHT

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

I7.504 Designation for the conditional exemption

I9.325 Foreign pensions free from IHT

B5.812A Particular charitable bodies

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

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

B5.846 Charities and close companies

C2.106 Deferred and contingent consideration on disposals

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

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE

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