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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Settled Property: contents

Introduction to settled property: Settled property - general procedure
  1. IHTM16021
    Introduction to settled property: Settled property - general procedure: Incoming post
  2. IHTM16022
    Introduction to settled property: Settled property - general procedure: Form IHT418
  3. IHTM16023
    Introduction to settled property: Settled property - general procedure: Form IHT 100
  4. IHTM16024
    Introduction to settled property: Settled property - general procedure: The event forms
  5. IHTM16025
    Introduction to settled property: Settled property - general procedure: Investigation
Introduction to settled property: What is a trust
  1. IHTM16030
    Introduction to settled property: What is a trust
Introduction to settled property: Definition of a settlement for IHT
  1. IHTM16041
    Introduction to settled property: Settled property - Definition of a settlement for IHT: Introduction
  2. IHTM16042
    Introduction to settled property: Settled property - Definition of a settlement for IHT: The statutory definition
Introduction to settled property: The trustees
  1. IHTM16050
    Introduction to settled property: The trustees
Introduction to settled property: Interests in possession
  1. IHTM16060
    Introduction to settled property: Interests in possession: Introduction
  2. IHTM16061
    Introduction to settled property: Interests in possession: Finance Act 2006 and the new trust regime
  3. IHTM16062
    Introduction to settled property: Interests in possession: Definition of an interest in possession
  4. IHTM16063
    Introduction to settled property: Interests in possession: The effects of S49 and S49(1A)
  5. IHTM16064
    Introduction to settled property: Interests in possession: What happens if consideration was given?
  6. IHTM16065
    Introduction to settled property: Interests in possession: Powers of accumulation
  7. IHTM16066
    Introduction to settled property: Interests in possession: What if there is no income?
  8. IHTM16067
    Introduction to settled property: Interests in possession: Administrative powers
  9. IHTM16068
    Introduction to settled property: Interests in possession: Absolute trusts for minors
Introduction to settled property: Proper liferents (Scotland)
  1. IHTM16071
    Introduction to settled property: Proper liferents (Scotland): Introduction
  2. IHTM16072
    Introduction to settled property: Proper liferents (Scotland): IHT position
Additions of property or value
  1. IHTM16074
    Additions of property or value: Introduction
  2. IHTM16075
    Additions of property or value: Additions of property after 22 March 2006
  3. IHTM16076
    Additions of property or value: Additions of value after 22 March 2006
  4. IHTM16077
    Additions of property or value: Difficult cases and examples
  5. IHTM16078
    Additions of property or value: Difficult cases and examples - additions of value
Settled property exemptions
  1. IHTM16081
    Settled property exemptions: Exemptions of death
  2. IHTM16082
    Settled property exemptions: Exemptions on lifetime transfers
  3. IHTM16083
    Settled property exemptions: Annual exemptions
  4. IHTM16084
    Settled property exemptions: Restrictions when a reversionary interest is acquired
Termination of interest in possession
  1. IHTM16091
    Termination of interest in possession: The effect of terminating the interest
  2. IHTM16092
    Termination of interest in possession: When the life tenant becomes entitled to the property on termination
  3. IHTM16093
    Termination of interest in possession: Disposal for consideration
  4. IHTM16094
    Termination of interest in possession: Deduction of costs
Interest in part of a fund
  1. IHTM16101
    Interest in part of a fund: Introduction
  2. IHTM16102
    Interest in part of a fund: Value of a share
  3. IHTM16103
    Interest in part of a fund: Use and enjoyment of part
Survivorship clause in a will
  1. IHTM16110
    Survivorship clauses in a will
Reverter to settlor
  1. IHTM16121
    Reverter to settlor: On death of a life tenant
  2. IHTM16122
    Reverter to settlor: In lifetime
  3. IHTM16123
    Reverter to settlor: Double charges relief
Rights of residence
  1. IHTM16131
    Rights of residence: Introduction
  2. IHTM16132
    Rights of residence: Action in Service
  3. IHTM16133
    Rights of residence: Action in Compliance
  4. IHTM16134
    Rights of residence: The leading case
  5. IHTM16135
    Rights of residence: A single beneficiary
  6. IHTM16136
    Rights of residence: More than one beneficiary
  7. IHTM16137
    Rights of residence: Has someone taken up the right of occupation?
  8. IHTM16138
    Rights of residence: Has someone ceased to occupy his or her main residence?
  9. IHTM16139
    Rights of residence: Joint ownership
Surviving spouse exemption
  1. IHTM16150
    Surviving spouse exemption
Quick Succession Relief
  1. IHTM16151
    Quick Succession Relief
Foreign property in a trust
  1. IHTM16161
    Foreign property in a trust: Introduction
  2. IHTM16162
    Foreign property in a trust: When is foreign property excluded property?
  3. IHTM16163
    Foreign property in a trust: FOTRA securities
  4. IHTM16164
    Foreign property in a trust: Deemed domicile
Accrued and apportioned income
  1. IHTM16171
    Accrued and apportioned income: Accrued income
  2. IHTM16172
    Accrued and apportioned income: Apportioned income
Disclaimers
  1. IHTM16180
    Disclaimers
Leases for life
  1. IHTM16191
    Leases for life: Introduction
  2. IHTM16192
    Leases for life: What happens if consideration was given?
Bankruptcy
  1. IHTM16200
    Bankruptcy
Annuities
  1. IHTM16211
    Annuities: What is an annuity?
  2. IHTM16212
    Annuities: How to calculate the capital value
  3. IHTM16213
    Annuities: Examples
  4. IHTM16214
    Annuities: calculations where an annuity is secured on land
Rights in residue
  1. IHTM16220
    Rights in residue
Interest in possession for services as trustee
  1. IHTM16221
    Interest in possession for services as trustee
Reversions
  1. IHTM16231
    Reversions: What is a reversion for IHT?
  2. IHTM16232
    Reversions: Treatment for IHT
  3. IHTM16233
    Reversions: Purchased or mortgaged reversions
Close companies and settled property
  1. IHTM16241
    Close companies and Introduction
  2. IHTM16242
    Close companies and How to investigate
  3. IHTM16243
    Close companies and The taxable amount
  4. IHTM16244
    Close companies and Foreign element
  5. IHTM16245
    Close companies and Alterations in capital or rights
  6. IHTM16246
    Close companies and Close company entitled to interest in possession
  7. IHTM16247
    Close companies and Example
  8. IHTM16248
    Close companies and Example of altering rights
Interest for another person's life
  1. IHTM16260
    Interest for another person's life