IHTM42000 - Relevant property trusts: contents
Introduction
| IHTM42001 | Introduction |
| IHTM42002 | Summary guide for training |
| IHTM42010 | Notification of chargeable events |
| IHTM42011 | Practice with IHT100 |
Chargeable events
| IHTM42070 | Chargeable events |
| IHTM42075 | Set up and additions by settlor |
Ten year anniversary (principal charge)
| IHTM42081 | Introduction |
| IHTM42082 | Values required (flowchart) |
| IHTM42083 | Rate and tax calculations (flowchart) |
| IHTM42084 | Rate of tax |
| IHTM42085 | The deemed transfer for rate |
| IHTM42086 | Previous cumulative transfers for rate |
| IHTM42087 | Calculating the rate |
| IHTM42088 | Assets that have been relevant property for less than the full 10 years |
| IHTM42089 | Relief for double charges |
| IHTM42090 | Adjusting settlor’s PLCT where there are additions before the first TYA |
| IHTM42091 | No date before 1 April 1983 is a TYA |
Proportionate charges
| IHTM42110 | Introduction |
| IHTM42111 | Chargeable transfer |
| IHTM42112 | Rate before first TYA (flowchart) |
| IHTM42113 | Calculation of tax before first TYA (flowchart) |
| IHTM42114 | Calculation of rate before first TYA |
| IHTM42115 | Rate between ten year anniversaries |
| IHTM42116 | ‘Appropriate fraction’ reduction for number of complete quarters |
| IHTM42117 | Excluded periods |
| IHTM42118 | Grossing |
| IHTM42119 | Loss to the settlement basis of valuation |
Trusts made before 27 March 1974
| IHTM42130 | Trusts made before 27 March 1974 |
Assessing and enquiries
| IHTM42140 | Assessing |
| IHTM42141 | Enquiries and ERS |
Relevant property
| IHTM42161 | Introduction |
| IHTM42162 | Capital and income |
| IHTM42163 | CGT and IT deductions |
| IHTM42164 | Inheritance tax deductions |
| IHTM42165 | AR and BR |
The settlement
| IHTM42221 | Starting date |
| IHTM42222 | Rights and powers under the trust |
| IHTM42223 | Powers of appointment |
| IHTM42224 | Powers of accumulation |
| IHTM42225 | Non-income producing assets |
| IHTM42226 | Class of beneficiary |
| IHTM42227 | Variations of discretionary trusts in wills (S144) |
| IHTM42228 | Discretionary trusts set up by IOV (S142) |
| IHTM42229 | Property moving from one trust to another |
| IHTM42230 | Related trusts |
| IHTM42231 | Initial IIP of settlor or spouse |
| IHTM42232 | One or more trust? |
Trustees
| IHTM42240 | Trustees |
The settlor
| IHTM42251 | Who is the settlor |
| IHTM42252 | Charge on the settlor |
| IHTM42253 | More than one settlor |
| IHTM42254 | GWRs |
| IHTM42255 | Settlor’s PLCT |
Foreign element
| IHTM42601 | Practice |
| IHTM42602 | Foreign (excluded) property |
| IHTM42603 | Double test of domicile in artificial situations |
| IHTM42604 | Offshore trust declaration S218 |
Other taxes and investigation
| IHTM42640 | Income Tax and CGT on the trust |
| IHTM42641 | Liaison with other HMRC offices |
| IHTM42650 | Heritage |
| IHTM42660 | Unquoted shares |
| IHTM42700 | Scottish Law issues |
| IHTM42720 | Avoidance schemes |
Special trusts
| IHTM42801 | Summary |
| IHTM42802 | Flat rate charge |
| IHTM42803 | Temporary charitable trusts |
| IHTM42804 | Protective trusts |
| IHTM42805 | Trusts for disabled persons |
| IHTM42806 | Employee trusts and newspaper trusts |
| IHTM42807 | Accumulation and maintenance trusts (A&M) |
| IHTM42808 | Treatment of existing A&M trusts after 6 April 08 |
| IHTM42809 | 25 year test for A&M trusts |
| IHTM42810 | Life policies in A&M trusts |
| IHTM42811 | Charitable, political and Heritage trusts |
| IHTM42812 | Pension funds |
| IHTM42813 | Compensation funds |
| IHTM42814 | Excluded property |
| IHTM42815 | Trusts for bereaved minors |
| IHTM42816 | Age 18-to-25 trusts |
Employee benefit trusts
| IHTM42900 | EBTs (full separate section with own contents page) |
