I5.522 The Common Grandparent Condition

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Commentary

IHT, trusts and estates

This alternative to the 25-year condition is that all the persons who are or have been beneficiaries in relation to the settled property

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E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

D1.8101 Groups of companies

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

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

C2.1231 Leases—deemed premiums

E1.1435 Appealing transactions in securities counteraction notices

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

B5.846 Charities and close companies

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

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)

E3.192 CGT loss relief on disposal of EIS shares

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I5.522 The common grandparent condition

IHT, trusts and estates

E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

D1.8101 Groups of companies

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

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

C2.1231 Leases—deemed premiums

E1.1435 Appealing transactions in securities counteraction notices

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

B5.846 Charities and close companies

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

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)

E3.192 CGT loss relief on disposal of EIS shares

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I5.522 The common grandparent condition

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