CG67030+ - CAPITAL GAINS MANUAL: Contents

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Gifts: Inheritance Tax: introduction

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Gifts: Inheritance Tax: when relief is available

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Gifts: Inheritance Tax: how to obtain the relief

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Gifts: Inheritance Tax: disposals qualifying for relief: outline

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Gifts: Inheritance Tax: gifts immediately chargeable to Inheritance Tax

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Gifts: Inheritance Tax: potentially exempt xfers

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Gifts: Inheritance Tax: specific exemptions from Inheritance Tax: outline

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Gifts: Inheritance Tax: accumulation/maintenance trusts

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Gifts: Inheritance Tax: trusts for bereaved minors and age 18 to 25 trusts

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Gifts: Inheritance Tax: other gifts exempt from Inheritance Tax

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Gifts: Inheritance Tax: where to find help and cases of doubt

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Gifts: Inheritance Tax: Relief for Inheritance Tax paid

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Gifts: Inheritance Tax: Relief for Inheritance Tax paid: holdover claims under section 165 TCGA 1992

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Gifts: Inheritance Tax: Relief for Inheritance Tax paid: Liaison with CAR-IHT

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Gifts: Inheritance Tax: Finance Act 2004 changes: gifts to settlor-interested settlements and settlements that become settlor-interested: outline

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Gifts: Inheritance Tax: gifts to settlor-interested settlements: transferee is settlor-interested settlement immediately after disposal

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Gifts: Inheritance Tax: gifts to non settlor-interested settlements: relevant individual has interest in settlement immediately after disposal: intermediate gifts

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Gifts: Inheritance Tax: gifts to settlor-interested settlements: transferee becomes settlor-interested settlement before hold-over relief is obtained

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Gifts: Inheritance Tax: gifts to non settlor-interested settlements: relevant individual has interest in settlement before hold-over relief is claimed

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Gifts: Inheritance Tax: gifts to settlor-interested settlements: transferee becomes settlor-interested settlement after hold-over relief obtained

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Gifts: Inheritance Tax: gifts to non settlor-interested settlements: relevant individual has interest in settlement after hold-over relief obtained

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Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions: "settlor-interested settlement", "settlor", "interest in settlement", "arrangement" and "arrangements"

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Gifts: Inheritance Tax: gifts to certain settlements: definitions relating to property

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Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions: "relevant disposal", "clawback period", "material time"

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Gifts: Inheritance Tax: gifts to certain settlements: claw back of relief if settlement becomes settlor-interested or if a relevant individual has an interest in the settlement

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Gifts: Inheritance Tax: clawback of relief if settlement becomes settlor-interested or a relevant individual has an interest in the settlement: consequential tax adjustments

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Gifts: Inheritance Tax: gifts to settlor-interested settlements: exceptions to general rule

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Gifts: Inheritance Tax: gifts to settlor-interested settlements: information power

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Gifts: Inheritance Tax: allowing hold- over relief