Acceptance of property in satisfaction of tax
Conditionally exempt transfers
Legislation/Regulatory –
IHTA84 s. 32A(5)
Contracting-out Secretary of State's functions
Legislation/Regulatory –
SI 2005/1103
Disposal of property by HMRC
Legislation/Regulatory –
NHA80 s. 9
General provision
Legislation/Regulatory –
F(No. 2)A87 s. 97
Generally
Commentary –
Tax Reporter ¶183-295
Historic buildings
Commentary –
Tax Reporter ¶183-315
Interest on tax
Commentary –
Tax Reporter ¶183-345
Land
Commentary –
Tax Reporter ¶183-305
Legislation/Regulatory –
IHTA84 s. 230(2)
Late payment interest
Legislation/Regulatory –
FA2009 Sch. 53, para. 14
National heritage property
Commentary –
Tax Reporter ¶653-050
Objects associated with a building
Commentary –
Tax Reporter ¶183-325
Objects kept in museums, art galleries, etc.
HMRC Guidance –
CG66620
;
CG66630
;
CG73301
;
CG73325
;
CG73330
;
IHTM01030
;
IHTM04114
;
IHTM04116
;
IHTM10472
;
IHTM11222
;
IHTM11224
;
IHTM21048
;
IHTM30185
;
IHTM30373
;
IHTM35182
Property for national purposes
Legislation/Regulatory –
IHTA84 s. 32A(5)
Scotland
Legislation/Regulatory –
NHA80 s. 9(8)
Waiver of interest on tax satisfied
Legislation/Regulatory –
SP 6/87
Works of art
Commentary –
Tax Reporter ¶183-335