I5.310 Exit Charges—Overview

Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.3 Settlements within the relevant property regime /Exit charges before first anniversary—calculating the charge / I5.310 Exit charges—overview

Commentary

IHT, trusts and estates

I5.310 Exit charges—overview

The exit charge (I5.305) that arises before the first ten-year anniversary of a settlement is calculated in a series of procedural steps.

The tax rate is established by:

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I4.265 Lifetime transfers reported late

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

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

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

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

C2.1020 Employment-related securities options and capital gains

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

A1.543 Welsh GAAR

A1.810 Limitation

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

E8.811 National Insurance number—refusal of application

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

E4.115 Employment income—place of performance of duties

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

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

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

E6.102K Statutory residence test—the definition of a 'home'

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