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SVM111000 | IHT Business Property Relief: contents

From HM Revenue & Customs · Shares and Assets Valuation Manual

Contents30 entries

  1. SVM111010IHT Business Property Relief: Introduction
  2. SVM111020IHT Business Property Relief: Business Relief Practice Notes
  3. SVM111030IHT Business Property Relief - Changes in the rates of relief
  4. SVM111040IHT Business Property Relief: Categories of business property and rates of relief
  5. SVM111050IHT Business Property Relief: Meaning of ‘unquoted’ and ‘control’
  6. SVM111060IHT Business Property Relief: Minimum period of ownership - general rule
  7. SVM111070IHT Business Property Relief: Deemed ownership under section 108
  8. SVM111080IHT Business Property Relief: Other circumstances where basic rule relaxed
  9. SVM111090IHT Business Property Relief: Practical considerations, including restriction of relief under section 107(2) IHTA 1984
  10. SVM111100IHT Business Property Relief: Restrictions on relief - introduction
  11. SVM111110IHT Business Property Relief: Business carried on for gain - section 103(3)
  12. SVM111120IHT Business Property Relief: Property subject to a contract for sale
  13. SVM111130IHT Business Property Relief: Company subject to winding up - section 105(5)
  14. SVM111140IHT Business Property Relief: Investment businesses
  15. SVM111150IHT Business Property Relief: Wholly or mainly
  16. SVM111160IHT Business Property Relief: Meaning of investment
  17. SVM111170IHT Business Property Relief: Dealing in land or buildings
  18. SVM111180IHT Business Property Relief: Hotels, Bed and Breakfast, Residential Homes and other accommodation, holiday lettings, the general admission of people to land and caravan sites
  19. SVM111190IHT Business Property Relief: Group situations
  20. SVM111200IHT Business Property Relief: Section 105(4) - Market Makers and Jobbers
  21. SVM111210IHT Business Property Relief: Excepted Assets - Introduction
  22. SVM111220IHT Business Property Relief: Practical approach
  23. SVM111230IHT Business Property Relief: Future use
  24. SVM111240IHT Business Property Relief: Excepted Assets - Group Situations
  25. SVM111250IHT Business Property Relief: Calculation of value attributable to ‘excepted assets’
  26. SVM111260IHT Business Property Relief: Relief on lifetime transfers - (additional) tax payable on transferor’s death within seven years
  27. SVM111270IHT Business Property Relief: Effect of failure to satisfy the additional conditions
  28. SVM111280IHT Business Property Relief: Replacement provisions
  29. SVM111290IHT Business Property Relief: Appendix 1 - Business Relief rates
  30. SVM111300IHT Business Property Relief: Appendix 2 - Business Relief Flowchart