I3.750 POAT—Introduction To Existing Arrangements

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Commentary

IHT, trusts and estates

I3.750 POAT—introduction to existing arrangements

Practitioners will have clients who have engaged in some of the better known family home avoidance schemes

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I4.142A Liabilities which are not discharged out of the estate

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

A4.214 Claims following further assessments—income tax and capital gains tax

E8.810 Application for a National Insurance number

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

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

I4.562 Sales and mortgages of reversionary interests

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

C2.106 Deferred and contingent consideration on disposals

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

D1.1422 Calculating NGIE and ANGIE

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I3.750 POAT—introduction to existing arrangements

IHT, trusts and estates

I3.750 POAT—introduction to existing arrangements

I4.142A Liabilities which are not discharged out of the estate

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

A4.214 Claims following further assessments—income tax and capital gains tax

E8.810 Application for a National Insurance number

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

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

I4.562 Sales and mortgages of reversionary interests

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

C2.106 Deferred and contingent consideration on disposals

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

D1.1422 Calculating NGIE and ANGIE

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I3.750 POAT—introduction to existing arrangements

IHT, trusts and estates

I3.750 POAT—introduction to existing arrangements

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