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IHTM25000 | Business relief and businesses: Contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents140 entries

  1. IHTM25001Business relief and businesses: Introduction
  2. IHTM25011Investigating business relief and businesses: Introduction
  3. IHTM25012Investigating business relief and businesses: Reviewing form IHT413 or D38
  4. IHTM25021Investigation in 100% relief cases: Introduction
  5. IHTM25051Valuing businesses and partnerships: What is a business?
  6. IHTM25052Valuing businesses and partnerships: Business accounts
  7. IHTM25053Valuing businesses and partnerships: liabilities - restricted reductions
  8. IHTM25060Valuing businesses and partnerships: Business terms
  9. IHTM25081Valuing the business: Investigating the profit and loss account
  10. IHTM25082Valuing the business: Investigating the balance sheet
  11. IHTM25083Valuing the business: Adjusting the capital account
  12. IHTM25091What is a partnership: Introduction
  13. IHTM25092What is a partnership: Investigating partnership deeds
  14. IHTM25093What is a partnership: Cases where there are no deeds
  15. IHTM25094What is a partnership: Limited liability partnerships
  16. IHTM25101Valuing the partnership interest: Introduction
  17. IHTM25102Valuing the partnership interest: Partnership share
  18. IHTM25103Valuing the partnership interest: The balance sheet
  19. IHTM25104Valuing the partnership interest: Freehold and leasehold property
  20. IHTM25105Valuing the partnership interest: Agricultural land tenanted by a partnership
  21. IHTM25106Valuing the partnership interest: Agricultural land owned by deceased and occupied by a partnership
  22. IHTM25108Valuing the partnership interest: Goodwill
  23. IHTM25109Valuing the partnership interest: Livestock
  24. IHTM25110Valuing the partnership interest: Other assets
  25. IHTM25111Valuing the partnership interest: Sales
  26. IHTM25112Valuing the partnership interest: Income Tax
  27. IHTM25120Valuing businesses and partnerships: Fetters
  28. IHTM25121Valuing Businesses and Partnerships: Relationship between Business and Agricultural relief
  29. IHTM25122Valuing Businesses and Partnerships: Instalments
  30. IHTM25123Valuing Businesses and Partnerships: Partnerships and lifetime transfers
  31. IHTM25131Business relief: Outline of business relief
  32. IHTM25141Relevant Business Property: Investigating Relevant Business Property
  33. IHTM25151Business interests: Rate of relief
  34. IHTM25152Business interests: Property consisting of a business or a business interest
  35. IHTM25153Business interests: Meaning of “business”
  36. IHTM25154Business interests: Settled property
  37. IHTM25171Unquoted securities - control holding: Securities within S105(1)(b)
  38. IHTM25172Unquoted securities - control holding: When is the transferor required to have control?
  39. IHTM25191Other holdings of unquoted shares: Rate of relief
  40. IHTM25192Other holdings of unquoted shares: Meaning of unquoted for business relief purposes
  41. IHTM25193Other holdings of unquoted shares: American Depositary Receipts
  42. IHTM25201Control holdings of quoted shares or securities: Rate of relief
  43. IHTM25202Control holdings of quoted shares or securities: Transfers and shares within IHTA84/S105 (1)(cc)
  44. IHTM25221Land and buildings, machinery and plant: Rate of relief
  45. IHTM25222Land and buildings, machinery and plant: Property within IHTA84/S105 (1)(d)
  46. IHTM25223Land and buildings, machinery and plant: Additional user requirement
  47. IHTM25224Land and buildings, machinery and plant: Transferor's interest in the occupying company or partnership
  48. IHTM25225Land and buildings, machinery and plant: Property used by a partnership
  49. IHTM25226Land and buildings, machinery and plant: Settled property
  50. IHTM25227Land and buildings, machinery and plant: Machinery or plant
  51. IHTM25241Settled property used in the life tenant's business: Rate of relief
  52. IHTM25242Settled property used in the life tenant's business: Property within IHTA84/S105 (1)(e)
  53. IHTM25243Settled property used in the life tenant's business: Scope of IHTA84/S105 (1)(e) in practice
  54. IHTM25250Other relevant business property: Partnership interests
  55. IHTM25251Other relevant business property: Woodlands syndicates
  56. IHTM25252Other relevant business property: Agri-environment schemes
  57. IHTM25253Other relevant business property: Land used under the Woodland and Peatland Carbon Codes
  58. IHTM25261Investment businesses: Introduction
  59. IHTM25262Investment businesses: Exceptions
  60. IHTM25263Investment businesses: Holding companies
  61. IHTM25264Investment businesses: Holding company and LLP examples
  62. IHTM25265Business relief: Investment businesses: Wholly or mainly
  63. IHTM25266Business relief: Investment businesses: Property based businesses
  64. IHTM25271Business relief: Investment businesses: Property letting
  65. IHTM25272Business relief: Investment businesses: Property consisting of a business
  66. IHTM25273Business relief: Investment businesses: Meaning of 'investment'
  67. IHTM25274Business relief: Investment businesses: Land as a business asset
  68. IHTM25275Business relief: Investment businesses: Lettings of commercial premises
  69. IHTM25276Business relief: Investment businesses: Furnished lettings
  70. IHTM25277Business relief: Investment businesses: Hotels, Bed and Breakfast, Residential Homes, and other accommodation
  71. IHTM25278Business relief: Investment businesses: Holiday lettings
  72. IHTM25279Business relief: Investment businesses:Caravan sites
  73. IHTM25280Business relief: Investment businesses: Other lettings
  74. IHTM25291Contracts for sale: Introduction
  75. IHTM25292Contracts for sale: Shareholdings and partnership interests
  76. IHTM25301The ownership test: Introduction
  77. IHTM25302The ownership test: Meaning of ownership
  78. IHTM25303The ownership test: Changes in the nature of the business
  79. IHTM25310Business relief: Replacement property: Introduction
  80. IHTM25311Business relief: Replacement property: Conditions
  81. IHTM25313Business relief: Replacement property: Limitation of relief
  82. IHTM25314Business relief: Replacement property: Minority holdings of unquoted shares
  83. IHTM25321Successions: Introduction
  84. IHTM25331Successive transfers: Introduction
  85. IHTM25333Successive transfers: Limitation of relief
  86. IHTM25341Assets excluded from relief: Introduction
  87. IHTM25342Assets excluded from relief: Assets not used in the business
  88. IHTM25351Excepted assets: Introduction
  89. IHTM25352Excepted assets: Future use
  90. IHTM25353Excepted assets: Assets used for personal benefit
  91. IHTM25354Excepted assets: Part business use of land or buildings
  92. IHTM25361Lifetime transfers - additional conditions: Introduction
  93. IHTM25363Lifetime transfers - additional conditions: The two conditions
  94. IHTM25364Lifetime transfers - additional conditions: Continuing ownership
  95. IHTM25365Lifetime transfers - additional conditions: Remaining business property
  96. IHTM25366Lifetime transfers - additional conditions: Transfers of shares and securities
  97. IHTM25367Lifetime transfers - additional conditions: The transferee
  98. IHTM25368Lifetime transfers - additional conditions: Failure to satisfy the conditions
  99. IHTM25369Lifetime transfers - additional conditions: Replacement property
  100. IHTM25370Lifetime transfers - additional conditions: Replacement property (additional rule for shares or securities)
  101. IHTM25381Gifts with reservation: Introduction
  102. IHTM25382Gifts with reservation: Notional transfer
  103. IHTM25383Gifts with reservation: Rate of relief on shares or securities
  104. IHTM25384Gifts with reservation: Replacement property
  105. IHTM25500AR/BR 100% relief allowance: Section Overview
  106. IHTM25510AR/BR 100% relief allowance: overview
  107. IHTM25520AR/BR 100% relief allowance: individuals
  108. IHTM25521AR/BR 100% relief allowance: individuals - transitional provisions
  109. IHTM25522AR/BR 100% relief allowance: individuals - interests in possession within IHTA84/S49
  110. IHTM25523AR/BR 100% relief allowance: individuals – apportionment – more than one chargeable transfer
  111. IHTM25524AR/BR 100% relief allowance: individuals – apportionment – different titles of the estate on death
  112. IHTM25530AR/BR 100% relief allowance: transfer of unused allowance
  113. IHTM25531AR/BR 100% relief allowance: transfer of unused allowance – basic principles
  114. IHTM25532AR/BR 100% relief allowance: transfer of unused allowance- focus is on extent to which the 100% relief allowance is unused 
  115. IHTM25533AR/BR 100% relief allowance: transfer of unused allowance - how to make the claim
  116. IHTM25534AR/BR 100% relief allowance: transfer of unused allowance – time limits for claim
  117. IHTM25535AR/BR 100% relief allowance: transfer of unused allowance - claims by people other than the personal representatives
  118. IHTM25536AR/BR 100% relief allowance: transfer of unused allowance- reviewing form IHT 437
  119. IHTM25537AR/BR 100% relief allowance: transfer of unused allowance - how the amount to be transferred is calculated
  120. IHTM25538AR/BR 100% relief allowance: transfer of unused allowance - calculation where there is a lifetime transfer
  121. IHTM25539AR/BR 100% relief allowance: transfer of unused allowance – calculation where the survivor has been married to more than one spouse or been in more than one civil partnership  
  122. IHTM25540AR/BR 100% relief allowance: transfer of unused allowance - calculation where the survivor was married to, or in a civil partnership with, someone who was entitled to 100% transferable allowance where no claim was made on the earlier death
  123. IHTM25541AR/BR 100% relief allowance: transfer of unused allowance - simultaneous deaths
  124. IHTM25550APR/BPR 100% relief allowance: settlements - overview
  125. IHTM25551APR/BPR 100% relief allowance: settlements - “pre-commencement settlements”
  126. IHTM25552AR/BR 100% relief allowance: settlements - relevant property settlements
  127. IHTM25553AR/BR 100% relief allowance: settlements - transitional period - temporary relaxation of ownership and occupation conditions
  128. IHTM25554AR/BR 100% relief allowance: settlements - special trusts (other than age 18-to-25 trusts)
  129. IHTM25555AR/BR 100% relief allowance: settlements - 18-25 trusts
  130. IHTM25570AR/BR: 50% rate – unlisted shares and securities
  131. IHTM25580AR/BR 50% rate: instalment option
  132. IHTM25022Investigation in 100% relief cases: Business interests - chart for relief on death
  133. IHTM25023Investigation in 100% relief cases: Business interests - chart for relief on potentially exempt transfers
  134. IHTM25024Investigation in 100% relief cases: Business interests - chart for relief on chargeable lifetime transfers
  135. IHTM25107Valuing the partnership interest: Milk quotas
  136. IHTM25113Valuing the partnership interest: Adjusting the deceased's capital account
  137. IHTM25312Replacement property: chart
  138. IHTM25322Successions: chart
  139. IHTM25332Successive transfers: chart
  140. IHTM25362Lifetime transfers - additional conditions: chart