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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.5 Favoured trusts for young people /18–25 trusts / I5.555 Tax implications—depreciatory transactions within an 18–25 trust

I5.555 Tax implications—depreciatory transactions within an 18–25 trust

IHT, trusts and estates

Where the 18–25 trust rules do not cease to apply to settled property, but the trustees make a disposition as a result of which the value of settled property to which the section applies is less than it would be but

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

I4.265 Lifetime transfers reported late

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

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

B2.413 Car hire

I5.226 Disposals of QIIPs for consideration

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

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

C2.108 Contingent liabilities

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

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

I5.221 Lifetime termination of QIIP—general

I5.1122 More than one settlor (income tax and CGT)

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

I5.1304 Beneficiary with contingent interest

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