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Home / Simons-Taxes /IHT, trusts and estates /Part I9 Foreign element /Division I9.3 Excluded and exempt foreign property /Other UK property free from IHT when in foreign ownership / I9.322 National savings contracts in foreign ownership

I9.322 National savings contracts in foreign ownership

IHT, trusts and estates

I9.322 National savings contracts in foreign ownership

For the latest New Development, see ND.2621.

Some types of national savings contracts are excluded property if the beneficial owner is domiciled in the Channel Islands or Isle of Man¹. Thus, the savings contracts will be excluded property if they are held in a settlement in which there is a qualifying interest in possession (QIIP — see

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I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

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

B2.218 Surplus business accommodation

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

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

B2.319 Duality of purpose—apportionment of the expenditure

C3.305 Rollover relief—time limit for acquisition of replacement assets

D1.404B Large company definition for R&D tax relief

E4.1167 Payments made after leaving and after issue of form P45

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

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

D1.1422 Calculating NGIE and ANGIE

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