I7.601 IHT And Apsley House

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Commentary

IHT, trusts and estates

For updates affecting this Division please see Part I0 Updates

Other IHT reliefs

I7.601 IHT and Apsley House

IHTA 1984 does not apply to

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D1.8101 Groups of companies

B5.301 Intellectual property—overview

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

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

C1.106A Annual exempt amount

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

B2.319 Duality of purpose—apportionment of the expenditure

D3.410 Benefits provided by close companies to participators

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.846 Charities and close companies

C2.106 Deferred and contingent consideration on disposals

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

E3.192 CGT loss relief on disposal of EIS shares

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

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I7.601 IHT and Apsley House

IHT, trusts and estates

Other IHT reliefs

I7.601 IHT and Apsley House

D1.8101 Groups of companies

B5.301 Intellectual property—overview

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

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

C1.106A Annual exempt amount

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

B2.319 Duality of purpose—apportionment of the expenditure

D3.410 Benefits provided by close companies to participators

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.846 Charities and close companies

C2.106 Deferred and contingent consideration on disposals

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

E3.192 CGT loss relief on disposal of EIS shares

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

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I7.601 IHT and Apsley House

IHT, trusts and estates

Other IHT reliefs

I7.601 IHT and Apsley House

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