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IHTM16000 | Settled Property: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents79 entries

  1. IHTM16022General procedure: form IHT418
  2. IHTM16023General procedure: form IHT100
  3. IHTM16024General procedure: the event forms
  4. IHTM16025General procedure: investigation
  5. IHTM16030Introduction to settled property: What is a trust?
  6. IHTM16041Definition of a settlement for IHT: introduction
  7. IHTM16042Definition of a settlement: the statutory definition
  8. IHTM16050Introduction to settled property: the trustees
  9. IHTM16060Interests in possession: introduction
  10. IHTM16061Interests in possession: Finance Act 2006 and the new trust regime
  11. IHTM16062Interests in possession: definition of an interest in possession
  12. IHTM16063Interests in possession: the effects of S49 and S49(1A)
  13. IHTM16064Interests in possession: what happens if consideration is given
  14. IHTM16065Interests in possession: powers of accumulation
  15. IHTM16066Interests in possession: what if there is no income?
  16. IHTM16067Interests in possession: Administrative Powers
  17. IHTM16068Interests in possession: Absolute trusts for minors (England and Wales)
  18. IHTM16071Proper liferents (Scotland): introduction
  19. IHTM16072Proper liferents (Scotland): IHT position
  20. IHTM16074Addition of settled property or value: introduction
  21. IHTM16075Interests in possession: addition of settled property or value: additions of property after 22 March 2006
  22. IHTM16076Interests in possession: addition of settled property or value: additions of value after 22 March 2006
  23. IHTM16077Interests in possession: addition of settled property or value: difficult cases and examples
  24. IHTM16078Interests in possession: addition of settled property or value: difficult cases and examples: additions of value
  25. IHTM16081Settled property exemptions: exemptions on death
  26. IHTM16082Settled property exemptions: exemptions on lifetime transfers
  27. IHTM16083Settled property exemptions: annual exemptions
  28. IHTM16084Settled property exemptions: restrictions when a reversionary interest is acquired
  29. IHTM16091Termination of interest in possession: the effect of terminating the interest
  30. IHTM16092Termination of interest in possession: when the life tenant becomes entitled to the property on termination
  31. IHTM16093Termination of interest in possession: disposal for consideration
  32. IHTM16094Termination of interest in possession: deduction of costs
  33. IHTM16101Interest in part of a fund: introduction
  34. IHTM16102Interest in part of a fund: value of a share
  35. IHTM16103Interest in part of a fund: use and enjoyment of part
  36. IHTM16110Settled property: survivorship clauses in a will
  37. IHTM16121Reverter to settlor: on death of life tenant
  38. IHTM16122Reverter to settlor: in lifetime
  39. IHTM16123Reverter to settlor: Double Charges Relief
  40. IHTM16131Rights of residence: introduction
  41. IHTM16132Rights of residence: action in Primary Compliance & Support
  42. IHTM16133Rights of residence: action in Compliance Group
  43. IHTM16134Rights of residence: the leading case
  44. IHTM16135Rights of residence: a single beneficiary
  45. IHTM16136Rights of residence: more than one beneficiary
  46. IHTM16137Rights of residence: has someone taken up the right of occupation?
  47. IHTM16138Rights of residence: has someone ceased to occupy his or her main residence?
  48. IHTM16139Rights of residence: joint ownership
  49. IHTM16150Settled property: surviving spouse exemption
  50. IHTM16151Settled property: Quick Succession Relief
  51. IHTM16161Foreign Property in a trust: introduction
  52. IHTM16162Foreign Property in a trust: when is foreign property excluded property?
  53. IHTM16163Foreign Property in a trust: FOTRA securities
  54. IHTM16164Foreign Property in a trust: deemed domicile
  55. IHTM16171Accrued and apportioned income: accrued income
  56. IHTM16172Accrued and apportioned income: apportioned income
  57. IHTM16180Settled property: disclaimers
  58. IHTM16191Leases for life: introduction
  59. IHTM16192Leases for life: what happens if consideration was given?
  60. IHTM16200Settled property: Bankruptcy
  61. IHTM16211Annuities: what is an annuity?
  62. IHTM16212Annuities: how to calculate the capital value
  63. IHTM16213Annuities: examples
  64. IHTM16214Annuities: calculations where an annuity is secured on land
  65. IHTM16220Settled property: rights in residue
  66. IHTM16221Settled property: interest in possession for services as trustee
  67. IHTM16231Reversions: what is a reversion for IHT?
  68. IHTM16232Reversions: treatment for IHT
  69. IHTM16233Reversions: purchased or mortgaged reversions
  70. IHTM16241Close companies and settled property: introduction
  71. IHTM16242Close companies and settled property: how to investigate
  72. IHTM16243Close companies and settled property: the taxable amount
  73. IHTM16244Close companies and settled property: foreign element
  74. IHTM16245Close companies and settled property: alterations in capital or rights
  75. IHTM16246Close companies and settled property: close company entitled to interest in possession
  76. IHTM16247Close companies and settled property: example
  77. IHTM16248Close companies and settled property; example of altering rights
  78. IHTM16260Settled property: interest for another person's life
  79. IHTM16021General procedure: incoming post