Charitable gifts

Adjusted net income (re cap on losses)

Commentary – 1.3.1

Bequest for sporting purposes, inheritance tax exemption

Case Law – Guild v. Commissioners of Inland Revenue. [1991] BTC 8,055 ; Guild v. Inland Revenue Commissioners. [1992] BTC 8,046

Conditional gifts

Legislation/Regulatory – IHTA84 s. 23(2)

HMRC Guidance – IHTM11133 ; IHTM11171 ; IHTM11173 ; IHTM11174 ; IHTM11175 ; IHTM11191 ; IHTM11221 ; IHTM11240 ; IHTM11250

Corporation tax, distributions in respect of shares

Case Law – Noved Investment Co v. R & C Commrs (2006) Sp C 521

Defeasible gifts

Legislation/Regulatory – IHTA84 s. 23(2)

Exclusion of exemptions

Legislation/Regulatory – IHTA84 s. 56

HMRC Guidance – IHTM11063 ; IHTM11161 ; IHTM11164 ; IHTM11171 ; IHTM11250 ; IHTM16084

Exempt transfers

Legislation/Regulatory – IHTA84 s. 23(1) ; SP E13

HMRC Guidance – IHTM11101 ; IHTM11111 ; IHTM11128 ; IHTM11162 ; IHTM11174

Gift aid

Commentary – 2.3.4

Group relief

Commentary – 9.2.1

Limited interests

Legislation/Regulatory – IHTA84 s. 23(4)

HMRC Guidance – IHTM11177 ; IHTM11178

Lower rate of tax

Alteration of dispositions on death, notification of instruments of variation

Legislation/Regulatory – IHTA84 s. 142(3A), (3B)

Baseline amount

Legislation/Regulatory – IHTA84 Sch. 1A, para. 5

Charge

Legislation/Regulatory – IHTA84 Sch. 1A, para. 1, 2

Chargeable transfer, meaning

Legislation/Regulatory – IHTA84 Sch. 1A, para. 10

Components of the estate

Legislation/Regulatory – IHTA84 Sch. 1A, para. 3

Determination that charitable giving condition is met, rules for

Legislation/Regulatory – IHTA84 Sch. 1A, para. 6

Donated amount

Legislation/Regulatory – IHTA84 Sch. 1A, para. 4

Election to merge parts of estate

Legislation/Regulatory – IHTA84 Sch. 1A, para. 7

Elections, procedure for

Legislation/Regulatory – IHTA84 Sch. 1A, para. 9

Estate, meaning

Legislation/Regulatory – IHTA84 Sch. 1A, para. 10

Maintenance funds for historic buildings

Legislation/Regulatory – IHTA84 Sch. 4, para. 14(2A)

Opting out

Legislation/Regulatory – IHTA84 Sch. 1A, para. 8

Relevant transfer, meaning

Legislation/Regulatory – IHTA84 Sch. 1A, para. 10

Successive charges

Legislation/Regulatory – IHTA84 s. 141A

Woodlands

Legislation/Regulatory – IHTA84 s. 128(2)

HMRC Guidance – IHTM45051

Non-charitable purposes

Legislation/Regulatory – IHTA84 s. 23(5)

HMRC Guidance – IHTM11171 ; IHTM11172 ; IHTM11191 ; IHTM11221 ; IHTM11240

Non-settled property

Legislation/Regulatory – SP E13

Postponed gifts

Legislation/Regulatory – IHTA84 s. 23(2)

Small interests

Legislation/Regulatory – IHTA84 s. 23(3)

HMRC Guidance – IHTM11176 ; IHTM11223 ; IHTM11250

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