I4.562 Sales And Mortgages Of Reversionary Interests

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Home / Simons-Taxes / IHT, trusts and estates / Part I4 Transfers on death / Division I4.5 Death and other taxes / Estate duty / I4.562 Sales and mortgages of reversionary interests

Commentary

IHT, trusts and estates

Where a reversionary interest in settled property falls into possession on the death of a life tenant and the

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

I9.421 Situs of simple contract debts for IHT

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

C2.1020 Employment-related securities options and capital gains

B5.123 BPS—negligible value claims

B2.413 Car hire

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I4.562 Sales and mortgages of reversionary interests

IHT, trusts and estates

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

I9.421 Situs of simple contract debts for IHT

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

C2.1020 Employment-related securities options and capital gains

B5.123 BPS—negligible value claims

B2.413 Car hire

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

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

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

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

I11.215 IHT accounts—excepted settlements

I5.1212 Protector of a foreign trust

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts

D1.1422 Calculating NGIE and ANGIE

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I4.562 Sales and mortgages of reversionary interests

IHT, trusts and estates

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