Agricultural property

Legislation/Regulatory – IHTA84 s. 115(5), 116(8)

Certain assets treated as excluded property

Commentary – 3.6

Excluded property

Legislation/Regulatory – IHTA84 s. 6(3)
HMRC Guidance – IHTM04261 ; IHTM27270

Exclusion of tax-favoured entities

Commentary – Schwarz on Tax Treaties 17.10

Grants made in

Commentary – Rossdale: Probate and Administration of Estates ¶4-140

Low value goods sent under distance selling arrangement

Legislation/Regulatory – SI 1984/746 Sch. 2, Grp. 8, Note (2), (3)

National savings

Commentary – Tax Reporter ¶685-300

Offshore investment companies

Commentary – Chanda on Property Investment 2.6.6

Outside the scope of CIS

Commentary – Royse on Construction Industry Scheme 3.11

Preferential debts

Legislation/Regulatory – IA86 s. 442

Property representing earnings and profits

Commentary – Tax Reporter ¶685-300

Status

Commentary – Schwarz on Tax Treaties 2.01

Territory of the Community, exclusion

Legislation/Regulatory – SI 1995/2518 reg. 136

Territory of the UK excluded from EU

Commentary – Indirect Tax Reporter ¶2-100 ; Indirect Tax Reporter ¶63-720

Territory of the UK, inclusion

Legislation/Regulatory – VATA94 s. 96(11)

Unilateral relief

Legislation/Regulatory – TIOPA2010 s. 8