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  1. Direct Tax Reporter
  2. TRUSTS AND SETTLEMENTS
  3. ¶357-000 TRUSTS - CAPITAL TAXES
  4. ¶362-000 INHERITANCE TAX AND TRUSTS: OCCASIONS OF CHARGE
  5. ¶362-500 INHERITANCE TAX AND TRUSTS WHERE THERE IS A QUALIFYING INTEREST IN POSSESSION
  6. ¶362-950 AVAILABILITY OF GENERAL EXEMPTIONS AND RELIEFS FOR SETTLED PROPERTY IN WHICH A QUALIFYING INTEREST IN POSSESSION SUBSISTS

¶362-950 AVAILABILITY OF GENERAL EXEMPTIONS AND RELIEFS FOR SETTLED PROPERTY IN WHICH A QUALIFYING INTEREST IN POSSESSION SUBSISTS

Contents:

  • ¶362-950 Beneficiary's personal exemptions
  • ¶362-975 Termination due to deed of variation, disclaimer, etc.
  • ¶363-000 Order under the Inheritance (Provision for Family and Dependants) Act 1975
  • ¶363-025 Agricultural property relief
  • ¶363-050 Business property relief
  • ¶363-075 Relief for woodlands
  • ¶363-100 National heritage property
  • ¶363-125 Maintenance funds for historic buildings
  • ¶363-150 Quick succession relief
  • ¶363-170 Availability of residence nil-rate band
  • ¶363-175 Tax treatment of interests in possession trusts before 22 March 2006 – summary
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