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How to complete supplementary pages CT600J and what information you need to include.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
Check a list of gilt-edged stocks and bonds charged on the National Loans Fund.
Use the IHT419 if you have included a deduction on form IHT400 for any loans, overdrafts, or money spent on behalf of the deceased that is to be repaid out of the estate.
Give details of any unlisted stocks or shares owned by the deceased, or to detail listed shares if the deceased had control of the company using form IHT412 with form IHT400.
Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
Use form IHT105 to tell us a 'chargeable event' on an alternatively secured or unsecured pension fund where the chargeable value is 'nil' because the fund is being used for a relevant dependant(s) or being passed to charity.
Apply for probate or confirmation if there's Inheritance Tax to pay, or if the deceased's estate does not qualify as an 'excepted estate'.
Upper Tribunal Tax and Chancery decision of Judge Ashley Greenbank and Judge Thomas Scott 22 April 2024
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Guy Brannan on 12 April 2024
Lists the main taxation classes and eligible vehicles classed for tax purposes, according to their construction and use.
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
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