IHTM25000 - Business relief and businesses: Contents

  1. IHTM25001
    Introduction
  2. IHTM25011
    Investigating business relief and businesses: Introduction
  3. IHTM25012
    Investigating business relief and businesses: Reviewing form IHT413 or D38
  4. IHTM25021
    Investigation in 100% relief cases: Introduction
  5. IHTM25051
    Valuing businesses and partnerships: What is a business?
  6. IHTM25052
    Valuing businesses and partnerships: Business accounts
  7. IHTM25053
    Valuing businesses and partnerships: liabilities - restricted reductions.
  8. IHTM25060
    Valuing businesses and partnerships: Business terms
  9. IHTM25081
    Valuing businesses and partnerships: Valuing the business: Investigating the profit and loss account
  10. IHTM25082
    Valuing businesses and partnerships: Valuing the business: Investigating the balance sheet
  11. IHTM25083
    Valuing businesses and partnerships: Valuing the business: Adjusting the capital account
  12. IHTM25091
    Valuing businesses and partnerships: What is a partnership: Introduction
  13. IHTM25092
    Valuing businesses and partnerships: What is a partnership: Investigating partnership deeds
  14. IHTM25093
    Valuing businesses and partnerships: What is a partnership: Cases where there are no deeds
  15. IHTM25094
    Valuing businesses and partnerships: What is a partnership: Limited liability partnerships
  16. IHTM25101
    Valuing businesses and partnerships: Valuing the partnership interest: Introduction
  17. IHTM25102
    Valuing businesses and partnerships: Valuing the partnership interest: Partnership share
  18. IHTM25103
    Valuing businesses and partnerships: Valuing the partnership interest: The balance sheet
  19. IHTM25104
    Valuing businesses and partnerships: Valuing the partnership interest: Freehold and leasehold property
  20. IHTM25105
    Valuing businesses and partnerships: Valuing the partnership interest: Agricultural land tenanted by a partnership
  21. IHTM25106
    Valuing businesses and partnerships: Valuing the partnership interest: Agricultural land owned by deceased and occupied by a partnership
  22. IHTM25107
    Valuing businesses and partnerships: Valuing the partnership interest: Milk quotas
  23. IHTM25108
    Valuing businesses and partnerships: Valuing the partnership interest: Goodwill
  24. IHTM25109
    Valuing businesses and partnerships: Valuing the partnership interest: Livestock
  25. IHTM25110
    Valuing businesses and partnerships: Valuing the partnership interest: Other assets
  26. IHTM25111
    Valuing businesses and partnerships: Valuing the partnership interest: Sales
  27. IHTM25112
    Valuing businesses and partnerships: Valuing the partnership interest: Income Tax
  28. IHTM25120
    Valuing businesses and partnerships: Valuing businesses and partnerships: Fetters
  29. IHTM25121
    Valuing businesses and partnerships: Valuing businesses and partnerships: Relationship between business and agricultural relief
  30. IHTM25122
    Valuing businesses and partnerships: Valuing businesses and partnerships: Instalments
  31. IHTM25123
    Valuing businesses and partnerships: Valuing businesses and partnerships: Partnerships and lifetime transfers
  32. IHTM25131
    Business relief: Outline of business relief
  33. IHTM25141
    Business relief: Relevant Business Property: Investigating Relevant Business Property
  34. IHTM25151
    Business relief: Relevant Business Property - business interests: Rate of relief
  35. IHTM25152
    Business relief: Relevant Business Property - business interests: Property consisting of a business or a business interest
  36. IHTM25153
    Business relief: Relevant Business Property - business interests: Meaning of 'business'
  37. IHTM25154
    Business relief: Relevant Business Property - business interests: Settled property
  38. IHTM25171
    Business relief: Shareholdings - unquoted securities - control holding: Securities within s.105(1)(b)
  39. IHTM25172
    Business relief: Shareholdings - unquoted securities - control holding: When is the transferor required to have control?
  40. IHTM25191
    Business relief: Shareholdings - other holdings of unquoted shares: Rate of relief
  41. IHTM25192
    Business relief: Shareholdings - other holdings of unquoted shares: Meaning of unquoted for business relief purposes
  42. IHTM25193
    Other holdings of unquoted shares: American Depositary Receipts
  43. IHTM25201
    Business relief: Shareholdings - control holdings of quoted shares or securities: Rate of relief
  44. IHTM25202
    Business relief: Shareholdings - control holdings of quoted shares or securities: Transfers and shares within s.105(1)(cc)
  45. IHTM25221
    Business relief: Relevant Business Property - land and buildings, machinery and plant: Rate of relief
  46. IHTM25222
    Business relief: Relevant Business Property - land and buildings, machinery and plant: Property within s.105(1)(d)
  47. IHTM25223
    Business relief: Relevant Business Property - land and buildings, machinery and plant: Additional user requirement
  48. IHTM25224
    Business relief: Relevant Business Property - land and buildings, machinery and plant: Transferor’s interest in the occupying company or partnership
  49. IHTM25225
    Business relief: Relevant Business Property - land and buildings, machinery and plant: Property used by a partnership
  50. IHTM25226
    Business relief: Relevant Business Property - land and buildings, machinery and plant: Settled property
  51. IHTM25227
    Business relief: Relevant Business Property - land and buildings, machinery and plant: Machinery or plant
  52. IHTM25241
    Business relief: Relevant Business Property - settled property used in the life tenant's business: Rate of relief
  53. IHTM25242
    Business relief: Relevant Business Property - settled property used in the life tenant's business: Property within s.105(1)(e)
  54. IHTM25243
    Business relief: Relevant Business Property - settled property used in the life tenant's business: Scope of s.105(1)(e) in practice
  55. IHTM25250
    Business relief: Other Relevant Business Property: Partnership interests
  56. IHTM25251
    Business relief: Other Relevant Business Property: Woodlands syndicates
  57. IHTM25252
    Business Relief: Other Relevant Business Property: Agri-environment schemes
  58. IHTM25253
    Business Relief: Other Relevant Business Property: Land used under the Woodland and Peatland Carbon Codes
  59. IHTM25261
    Business relief: Investment businesses: Introduction
  60. IHTM25262
    Business relief: Investment businesses: Exceptions
  61. IHTM25263
    Business relief: Investment businesses: Holding companies
  62. IHTM25264
    Business relief: Investment businesses: Holding company and LLP examples
  63. IHTM25265
    Business relief: Investment businesses: Wholly or mainly
  64. IHTM25266
    Business relief: Investment businesses: Property based businesses
  65. IHTM25271
    Business relief: Investment businesses: Property letting
  66. IHTM25272
    Business relief: Investment businesses: Property consisting of a business
  67. IHTM25273
    Business relief: Investment businesses: Meaning of 'investment'
  68. IHTM25274
    Business relief: Investment businesses: Land as a business asset
  69. IHTM25275
    Business relief: Investment businesses: Lettings of commercial premises
  70. IHTM25276
    Business relief: Investment businesses: Furnished lettings
  71. IHTM25277
    Business relief: Investment businesses: Hotels, Bed and Breakfast, Residential Homes and other accommodation
  72. IHTM25278
    Business relief: Investment businesses: Holiday lettings
  73. IHTM25279
    Business relief: Investment businesses: Caravan sites
  74. IHTM25280
    Business relief: Investment businesses: Other lettings
  75. IHTM25291
    Business relief: Contracts for sale: Introduction
  76. IHTM25292
    Business relief: Contracts for sale: Shareholdings and partnership interests
  77. IHTM25301
    Business relief: The ownership test: Introduction
  78. IHTM25302
    Business relief: The ownership test: Meaning of ownership
  79. IHTM25303
    Business relief: The ownership test: Changes in the nature of the business
  80. IHTM25310
    Business relief: Replacement property: Introduction
  81. IHTM25311
    Business relief: Replacement property: Conditions
  82. IHTM25313
    Business relief: Replacement property: Limitation of relief
  83. IHTM25314
    Business relief: Replacement property: Minority holdings of unquoted shares
  84. IHTM25321
    Business relief: Successions: Introduction
  85. IHTM25331
    Business relief: Successive transfers: Introduction
  86. IHTM25333
    Business relief: Successive transfers: Limitation of relief
  87. IHTM25341
    Business relief: Assets excluded from relief: Introduction
  88. IHTM25342
    Business relief: Assets excluded from relief: Assets not used in the business
  89. IHTM25351
    Business relief: Assets excluded from relief - excepted assets: Introduction
  90. IHTM25352
    Business relief: Assets excluded from relief - excepted assets: Future use
  91. IHTM25353
    Business relief: Assets excluded from relief - excepted assets: Assets used for personal benefit
  92. IHTM25354
    Business relief: Assets excluded from relief - excepted assets: Part business use of land or buildings
  93. IHTM25361
    Business relief: Lifetime transfers - additional conditions: Introduction
  94. IHTM25363
    Business relief: Lifetime transfers - additional conditions: The two conditions
  95. IHTM25364
    Business relief: Lifetime transfers - additional conditions: Continuing ownership
  96. IHTM25365
    Business relief: Lifetime transfers - additional conditions: Remaining business property
  97. IHTM25366
    Business relief: Lifetime transfers - additional conditions: Transfers of shares and securities
  98. IHTM25367
    Business relief: Lifetime transfers - additional conditions: The transferee
  99. IHTM25368
    Business relief: Lifetime transfers - additional conditions: Failure to satisfy the conditions
  100. IHTM25369
    Business relief: Lifetime transfers - additional conditions: Replacement property
  101. IHTM25370
    Business relief: Lifetime transfers - additional conditions: Replacement property (additional rule for shares or securities)
  102. IHTM25381
    Business relief: Gifts with reservation: Introduction
  103. IHTM25382
    Business relief: Gifts with reservation: Notional transfer
  104. IHTM25383
    Business relief: Gifts with reservation: Rate of relief
  105. IHTM25384
    Business relief: Gifts with reservation: Replacement property