I4.562 Sales And Mortgages Of Reversionary Interests

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Commentary

IHT, trusts and estates

Where a reversionary interest in settled property falls into possession on the death of a life tenant and the

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E5.607 Corporate members

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

B4.130 Summary of OECD guidelines on arm's length principle

B2.306 General tests for distinguishing between capital and revenue expenditure

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

B5.812A Particular charitable bodies

B5.820 Charity's profits of trade—general liability to income tax

E8.811 National Insurance number—refusal of application

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

I8.335 Valuation on death of partner in service

C3.305 Rollover relief—time limit for acquisition of replacement assets

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

E7.234 Other types of lifetime benefit lump sum

I5.1304 Beneficiary with contingent interest

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I4.562 Sales and mortgages of reversionary interests

IHT, trusts and estates

E5.607 Corporate members

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

B4.130 Summary of OECD guidelines on arm's length principle

B2.306 General tests for distinguishing between capital and revenue expenditure

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

B5.812A Particular charitable bodies

B5.820 Charity's profits of trade—general liability to income tax

E8.811 National Insurance number—refusal of application

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

I8.335 Valuation on death of partner in service

C3.305 Rollover relief—time limit for acquisition of replacement assets

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

E7.234 Other types of lifetime benefit lump sum

I5.1304 Beneficiary with contingent interest

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