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IHTM42000 | Relevant property trusts: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents74 entries

  1. IHTM42001Relevant property trusts: introduction
  2. IHTM42010Relevant property trusts: notification of chargeable event
  3. IHTM42070Relevant property trusts: chargeable events
  4. IHTM42075Relevant property trusts: set-up and additions by settlor
  5. IHTM42081Ten year anniversary: introduction
  6. IHTM42085Ten year anniversary: Tax calculation: the rate of tax: step 1: the notional lifetime transfer
  7. IHTM42086Ten year anniversary: Tax calculation: the rate of tax: step 2: the nil rate band available (‘NRBA’)
  8. IHTM42087Ten year anniversary: Tax calculation: the rate of tax: step 3: calculating the initial rate of tax
  9. IHTM42088Ten year anniversary: Tax calculation: the rate of tax: Step 4: relief for assets that have been relevant property for less than the full 10 years
  10. IHTM42089Ten year anniversary: relief for double charges
  11. IHTM42090Ten year anniversary: adjusting settlor's PLCT where there are additions before the TYA
  12. IHTM42091Ten year anniversary: no date before April 1983 is a TYA
  13. IHTM42110Proportionate charges: introduction
  14. IHTM42111Proportionate charges: chargeable transfer
  15. IHTM42114Proportionate charges: calculation of rate before first ten year anniversary
  16. IHTM42115Proportionate charges: rate between ten year anniversaries
  17. IHTM42117Proportionate charges: excluded periods
  18. IHTM42118Proportionate charges: grossing
  19. IHTM42119Proportionate charges: loss to the settlement basis of valuation
  20. IHTM42161Relevant property: introduction
  21. IHTM42162Relevant property: capital and income
  22. IHTM42163Relevant property: Capital Gains Tax and Income Tax deductions
  23. IHTM42164Relevant property: inheritance tax deductions
  24. IHTM42165Relevant property: agricultural relief and business relief
  25. IHTM42166Relevant property: treatment of income after 6 April 2014
  26. IHTM42221The settlement: Commencement date of the settlement
  27. IHTM42223The settlement: powers of appointment
  28. IHTM42224The settlement: powers of accumulation
  29. IHTM42225The settlement: non-income producing assets
  30. IHTM42226The settlement: class of beneficiary
  31. IHTM42227The settlement: variation of discretionary will trusts (IHTA84/S144)
  32. IHTM42228The settlement: Relevant property settlements set up by IOV (IHTA84/S142)
  33. IHTM42229The settlement: property moving from one settlement to another
  34. IHTM42230The settlement: related settlements
  35. IHTM42231The settlement: initial qualifying interest in possession of settlor or spouse
  36. IHTM42232The settlement: one or more trust?
  37. IHTM42233The settlement: Same day additions 
  38. IHTM42234The settlement: Same day additions: Exceptions  
  39. IHTM42235Same Day Additions: Examples
  40. IHTM42240Discretionary trusts: trustees
  41. IHTM42251The settlor: who is the settlor
  42. IHTM42252The settlor: charge on the settlor
  43. IHTM42253The settlor: more than one settlor
  44. IHTM42254The settlor: Gifts with Reservation
  45. IHTM42255The settlor: settlor's PLCT
  46. IHTM42601Foreign element: practice
  47. IHTM42602Foreign element: foreign (excluded) property
  48. IHTM42603Foreign element: additional test of long-term UK residence or domicile
  49. IHTM42604Foreign element: offshore trust declaration IHTA84/S218
  50. IHTM42640Discretionary trusts: Income Tax and CGT on the trust
  51. IHTM42650Discretionary trusts: Heritage
  52. IHTM42660Discretionary trusts: unquoted shares
  53. IHTM42700Discretionary trusts: Scottish Law issues
  54. IHTM42801Special trusts: summary
  55. IHTM42802Special trusts: flat rate charge
  56. IHTM42803Special trusts: temporary charitable trusts
  57. IHTM42804Special trusts: protective trusts
  58. IHTM42805Special trusts: trusts for disabled persons
  59. IHTM42806Special trusts: employee trusts and newspaper trusts
  60. IHTM42807Special trusts: accumulation and maintenance trusts (A&M) prior to Finance Act 2006
  61. IHTM42808Special trusts: treatment of existing Accumulation & Maintenance (A&M) trusts after 6 April 2008
  62. IHTM42809Special trusts: 25 year test for Accumulation & Maintenance (A&M) trusts
  63. IHTM42811Special trusts: charitable, political and Heritage trusts
  64. IHTM42812Special trusts: pension funds
  65. IHTM42813Special trusts: compensation and special purpose funds
  66. IHTM42814Special trusts: excluded property
  67. IHTM42815Special trusts: Trusts for bereaved minors
  68. IHTM42816Special trusts: Age 18-to-25 trusts
  69. IHTM42900Employee benefit trusts: contents
  70. IHTM42011Relevant property trusts: practice with IHT100
  71. IHTM42084Ten year anniversary: rate of tax
  72. IHTM42112Proportionate charges: rate before first TYA (flowchart)
  73. IHTM42113Proportionate charges: calculation of tax before first TYA (flowchart)
  74. IHTM42810Special trusts: life policies in A&M trusts