Amount of

Legislation/Regulatory – IHTA84 s. 19(1)

Attribution of

Legislation/Regulatory – IHTA84 s. 19(3)

Capital gains tax

Disabled persons

Commentary – Quick Overview ¶62415

Disposals on or after 6 April 2016

Commentary – Quick Overview ¶14055

Generally

Commentary – Quick Overview ¶14055 ; Quick Overview ¶15000 ; Quick Overview ¶62775 ; Key Data ¶7-010

Carry forward

Legislation/Regulatory – IHTA84 s. 19(2)

Chargeable gains

Allowable loss

Commentary – Tax Reporter ¶524-670

Bare trustees

Commentary – Tax Reporter ¶535-150
HMRC Guidance – CG20500 ; CG34300

Gifts of business assets

Commentary – Tax Reporter ¶575-100

Individuals

Commentary – Tax Reporter ¶535-100

Losses

Commentary – Tax Reporter ¶535-100

Nominees

Commentary – Tax Reporter ¶535-150
HMRC Guidance – CG20500 ; CG34300

Personal representatives

Commentary – Tax Reporter ¶535-175

Rates of capital gains tax

Commentary – Tax Reporter ¶500-220

Remittance base, interaction of

Commentary – Tax Reporter ¶535-100

Taxable amount for the year

Commentary – Tax Reporter ¶535-100

Trustees of settlements

Commentary – Tax Reporter ¶358-250 ; Tax Reporter ¶535-125

Close companies

Legislation/Regulatory – IHTA84 s. 94(5)

Gifts with reservation

Legislation/Regulatory – IRInt. 1001

Inheritance tax

Amount

Commentary – Tax Reporter ¶643-250

Attribution of the exemption

Commentary – Tax Reporter ¶643-350

Carry-forward of unused exemption

Commentary – Tax Reporter ¶643-300

Close companies

Commentary – Tax Reporter ¶643-550

Description

Commentary – Tax Reporter ¶643-200

Generally

Commentary – Quick Overview ¶16605 ; Key Data ¶8-120

Gifts with reservation, release of reservation

Commentary – Tax Reporter ¶614-250
HMRC Guidance – IHTM04064

Interaction with other exemptions

Commentary – Tax Reporter ¶643-450

Potentially exempt transfers

Commentary – Tax Reporter ¶611-600
HMRC Guidance – IHTM14143

Settled property

Commentary – Tax Reporter ¶643-500

Transfers on the same day

Commentary – Tax Reporter ¶643-400

Potentially exempt transfers disregarded

Legislation/Regulatory – IHTA84 s. 19(3A)

Termination of interest in possession

Legislation/Regulatory – IHTA84 s. 57(1)