Skip to main content
HM Revenue and Customs logo
  • Home
  • About us
  • Contact us
  • Online services
  • Site map
  • Help

» Tax agents and advisers
news search Frequently asked questions Complaints
 
businesses & corporations
employers
individuals & employees
You are here: Library > Revenue-based Taxes and Benefits

Inland Revenue: Inheritance Tax Act 1984 Part IV Close companies Table of Contents

 

ihta84/s94.- Charge on participators.

ihta84/s95.- Participator in two companies.

ihta84/s96.- Preference shares disregarded.

ihta84/s97.- Transfers within group, etc.

ihta84/s98.- Effect of alterations of capital, etc

ihta84/s99.- Transfers where participators are trustees.

ihta84/s100.- Alterations of capital, etc. where participators are trustees.

ihta84/s101.- Companies interests in settled property.

ihta84/s102.- Interpretation.

Home Top |   Menu
 
 
In this section
  • All tools...
  • All topics and Publications
  • Budget
  • Consultations
  • Leaflets & booklets
  • Legislation
  • Manuals
  • National Statistics
  • Rates & Allowances
  • Research
  • Software Developers
  • Tax Law Rewrite
  • What's New
Business Link access to better business | © Crown Copyright | Terms & conditions | Privacy policy | Accessibility | Directgov Straight through to public services