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Home / Simons-Taxes / IHT, trusts and estates / Part I6 Close companies and partnerships / Division I6.1 Close companies

Division I6.1 Close companies

IHT, trusts and estates

Division I6.1 Close companies

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I6.101 Introduction to close companies and IHT

I6.102 Definition of a close company for IHT purposes

I6.111 Alteration in unquoted securities of close companies

I6.113 Alteration in capital example

I6.121 Introduction to transfers by close companies

I6.122 The transfer of value by close companies

I6.123 The amount apportioned to the participators

I6.124 Basis of apportionment to participators

I6.125 Calculating the IHT on the amount apportioned to the participators

I6.126 Corporate transferees and IHT

I6.128 Cumulation and close companies

I6.129 Close companies and liability for IHT

I6.130 Transfers by close companies examples

I6.131 Companies' interests in settled property

I6.132 Apportionment to trustee participators

I6.133 Alterations in securities held by trustees

I6.134 Close companies and settled property examples

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