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IHTM28000 | Liabilities: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents113 entries

  1. IHTM28001Liabilities: summary
  2. IHTM28002Liabilities: general background on deducting liabilities
  3. IHTM28010Liabilities: restricted deductions: introduction
  4. IHTM28011Liabilities: restricted deductions: when the provisions apply
  5. IHTM28012Liabilities: restricted deductions: meaning of ‘maintain’ and ‘enhance’
  6. IHTM28013Liabilities: restricted deductions: meaning of ‘indirectly’
  7. IHTM28014Liabilities: restricted deductions: borrowed money used to acquire excluded property
  8. IHTM28015Liabilities: restricted deductions: disposal of acquired assets where money has been borrowed to acquire excluded property
  9. IHTM28016Liabilities: restricted deductions: property is no longer excluded where money has been borrowed to acquire excluded property -
  10. IHTM28017Liabilities: restricted deductions: Excess liability over value of excluded property where money has been borrowed to acquire excluded property
  11. IHTM28018Liabilities: restricted deductions: excess liability over property that has become excluded where money has been borrowed to acquire excluded property
  12. IHTM28019Liabilities: restricted deductions: borrowed money used to acquire assets that qualify for relief
  13. IHTM28020Liabilities: restricted deductions: borrowed money used to acquire assets that qualify for business relief
  14. IHTM28021Liabilities: restricted deductions: borrowed money used to acquire assets that qualify for agricultural relief
  15. IHTM28022Liabilities: restricted deductions: borrowed money used to acquire assets that qualify for both agricultural and business relief
  16. IHTM28023Liabilities: restricted deductions: borrowed money used to acquire assets that qualify for woodlands relief
  17. IHTM28024Liabilities: restricted deductions: transfer of relievable assets where borrowed money is used to acquire assets that qualify for relief
  18. IHTM28025Liabilities: restricted deductions: Examples where money has been borrowed to 'indirectly' acquire excluded or relievable property
  19. IHTM28026Liabilities: restricted deductions: partial repayment of loan before tax charge arises
  20. IHTM28027Liabilities: restricted deductions: repayment of liabilities deducted against the estate on death
  21. IHTM28028Liabilities: restricted deductions: meaning of ‘out of estate’
  22. IHTM28029Liabilities: restricted deductions: non-repayment of liabilities deducted against the estate on death
  23. IHTM28030Liabilities: restricted deductions: interaction with spouse or civil partner exemption where liabilities are deducted against the estate on death
  24. IHTM28031Liabilities: restricted deductions: investigation of liabilities deducted against the estate on death
  25. IHTM28032Liabilities: restricted deductions: partial repayment of liabilities after death
  26. IHTM28033Liabilities: restricted deductions: borrowed money used to fund a foreign currency bank account
  27. IHTM28040Liabilities: investigating liabilities: general principles
  28. IHTM28041Liabilities: investigating liabilities: accountants and solicitors' fees
  29. IHTM28050Liabilities: investigating liabilities: annuities
  30. IHTM28051Liabilities: investigating liabilities: payment of annuity is the personal responsibility of the deceased or transferor
  31. IHTM28052Liabilities: investigating liabilities: annuitant can insist that capital is set aside to meet the annuity
  32. IHTM28060Liabilities: investigating liabilities: Capital Gains Tax (CGT)
  33. IHTM28061Liabilities: investigating liabilities: link between CGT liability and assets in the estate
  34. IHTM28070Liabilities: investigating liabilities: contingent liabilities
  35. IHTM28080Liabilities: investigating liabilities: costs and commissions
  36. IHTM28081Liabilities: investigating liabilities: costs of sale (general)
  37. IHTM28082Liabilities: investigating liabilities: costs of receiver/deputy for a person lacking capacity
  38. IHTM28083Liabilities: investigating liabilities: costs of discharge of Curator Bonis
  39. IHTM28084Liabilities: investigating liabilities: Agents' commission for recovery of an asset
  40. IHTM28090Liabilities: investigating liabilities: separation, divorce or dissolution of a civil partnership payments
  41. IHTM28091Liabilities: investigating liabilities: annuities payable on separation, divorce or dissolution of a civil partnership
  42. IHTM28092Liabilities: investigating liabilities: claims for relief for divorce under the Matrimonial Causes Act or dissolution of a civil partnership under the Civil Partnership Act 2004
  43. IHTM28093Liabilities: investigating liabilities: claims for financial relief under the Family Law (Scotland) Act 2006 or the Civil Partnership Act 2004
  44. IHTM28094Liabilities: investigating liabilities: interim maintenance orders ceasing on the deceased's death
  45. IHTM28100Liabilities: investigating liabilities: overseas taxes
  46. IHTM28101Liabilities: investigating liabilities: deduction for tax debts in the Republic of Ireland
  47. IHTM28102Liabilities: investigating liabilities: Canadian income tax
  48. IHTM28110Liabilities: investigating liabilities: future debts
  49. IHTM28120Liabilities: investigating liabilities: future payments incurred under S262
  50. IHTM28130Liabilities: investigating liabilities: gambling debts
  51. IHTM28140Liabilities: investigating liabilities: goods and services
  52. IHTM28150Liabilities: investigating liabilities: income tax
  53. IHTM28151Liabilities: investigating liabilities: large income tax liabilities
  54. IHTM28152Liabilities: investigating liabilities: income tax investigation settlements
  55. IHTM28153Liabilities: investigating liabilities: estimated income tax liabilities
  56. IHTM28154Liabilities: investigating liabilities: income tax on the disposal of an 'offshore fund'
  57. IHTM28155Liabilities: investigating liabilities: income tax on the disposal of deep discount securities
  58. IHTM28157Liabilities: investigating liabilities: income tax on sums receivable following the discontinuance of a business
  59. IHTM28158Liabilities: investigating liabilities: income tax payable on the death of a partner in a business
  60. IHTM28159Liabilities: investigating liabilities: voluntary payments of tax
  61. IHTM28160Liabilities: investigating liabilities: chargeable gains that give rise to an income tax liability when a life insurance policy matures
  62. IHTM28170Liabilities: investigating liabilities: Inheritance Tax
  63. IHTM28171Liabilities: investigating liabilities: contingent inheritance tax liability
  64. IHTM28180Liabilities: investigating liabilities: insurance premiums
  65. IHTM28190Liabilities: investigating liabilities: local authority payments
  66. IHTM28191Liabilities: investigating liabilities: Rates in Northern Ireland
  67. IHTM28192Liabilities: investigating liabilities: Council Tax
  68. IHTM28200Liabilities: investigating liabilities: medical bills
  69. IHTM28210Liabilities: investigating liabilities: mortgages
  70. IHTM28240Liabilities: investigating liabilities: property repairs
  71. IHTM28250Liabilities: investigating liabilities: redundancy payments
  72. IHTM28260Liabilities: investigating liabilities: rents payable in advance
  73. IHTM28270Liabilities: investigating liabilities: set-aside repayments
  74. IHTM28280Liabilities: investigating liabilities: sums owed to unlisted companies
  75. IHTM28291Liabilities: investigating liabilities: sums payable to third parties in England and Wales
  76. IHTM28292Liabilities: investigating liabilities: sums payable to third parties in Scotland
  77. IHTM28293Liabilities: investigating liabilities: extent to which sums payable to third parties are allowable
  78. IHTM28300Liabilities: investigating liabilities: uncashed cheques
  79. IHTM28311Liabilities: investigating form IHT419: purpose of the form
  80. IHTM28321Liabilities: investigating form IHT419: obtaining information about loans from friends and relatives
  81. IHTM28322Liabilities: investigating form IHT419: investigating loans from friends and relatives
  82. IHTM28323Liabilities: investigating form IHT419: is a loan from family and friends allowable?
  83. IHTM28330Liabilities: investigating form IHT419: money spent on behalf of the deceased by a close friend or relative
  84. IHTM28340Liabilities: investigating form IHT419: Liabilities relating to an insurance policy
  85. IHTM28351Liabilities: investigating form IHT419: what is a guarantee debt?
  86. IHTM28352Liabilities: investigating form IHT419: obtaining information about a guarantee debts
  87. IHTM28353Liabilities: investigating form IHT419: consideration for a guarantee debt
  88. IHTM28354Liabilities: investigating form IHT419: reimbursement of guarantee debt
  89. IHTM28355Liabilities: investigating form IHT419: calculating the allowable deduction for a guarantee debt
  90. IHTM28356Liabilities: investigating form IHT419: lifetime transfers on guarantee debt
  91. IHTM28357Liabilities: investigating form IHT419: lifetime transfers on guarantee debts called in and fully paid before death
  92. IHTM28361Liabilities: investigating form IHT419: purpose of S103 FA 1986
  93. IHTM28362Liabilities: investigating form IHT419: how FA86/S103 works
  94. IHTM28363Liabilities: investigating form IHT419: how to identify and handle S103 FA 1986 debts?
  95. IHTM28364Liabilities: investigating form IHT419: practical guidance on dealing with FA86/S103 debts
  96. IHTM28365Liabilities: investigating form IHT419: how FA86/S103 applies when the consideration is ‘property derived from the deceased’?
  97. IHTM28366Liabilities: investigating form IHT419: how FA86/S103 applies when there is ‘consideration given by any person whose resources at any time included property derived from the deceased’?
  98. IHTM28367Liabilities: investigating form IHT419: definition of 'property derived from the deceased' for FA86/S103 purposes
  99. IHTM28368Liabilities: investigating form IHT419: when property derived from the deceased can be disregarded for FA86/S103 purposes?
  100. IHTM28369Liabilities: investigating form IHT419: allowing part of a debt under FA86/S103 (2)
  101. IHTM28370Liabilities: investigating form IHT419: double charges following disallowance of a debt under FA86/S103
  102. IHTM28381Liabilities: law relating to debts: legal background
  103. IHTM28382Liabilities: law relating to debts: what is consideration?
  104. IHTM28383Liabilities: law relating to debts: debts must be legally enforceable
  105. IHTM28384Liabilities: law relating to debts: statute-barred debts
  106. IHTM28385Liabilities: law relating to debts: right to reimbursement
  107. IHTM28391Liabilities: law relating to debts: general rules for deducting liabilities against property
  108. IHTM28392Liabilities: law relating to debts: deducting liabilities that are charged or fixed to specific property
  109. IHTM28393Liabilities: law relating to debts: deducting business debts
  110. IHTM28394Liabilities: law relating to debts: deducting foreign debts
  111. IHTM28395Liabilities: law relating to debts: deducting liabilities where there is excluded property
  112. IHTM28396Liabilities: law relating to debts: deducting UK debts when there is both UK and foreign property in the estate
  113. IHTM28397Liabilities: law relating to debts: dealing with deficits