Chattels
Apportionments
Commentary –
Stamp Taxes Reporter ¶40-300
Capital gains tax exemption
Commentary –
Quick Overview ¶14455
Chargeable amount
Commentary –
Tax Reporter ¶614-768
HMRC Guidance –
IHTM44019
Chargeable interest
Commentary –
Stamp Taxes Reporter ¶20-710
Contribution condition
Commentary –
Tax Reporter ¶614-766
Disposal condition
Commentary –
Tax Reporter ¶614-764
Exemption
– see Chattel exemption
Exemption from tax
Tangible movable property
Legislation/Regulatory –
TCGA92 s. 262
Wines and spirits
Legislation/Regulatory –
IRInt. 200
Generally
Inheritance tax
Pre-owned assets
Commentary –
Quick Overview ¶16205
;
Quick Overview ¶16215
Intestacy
Losses on
Commentary –
Ford on Tax Losses 5.3.6
Passing without probate
Commentary –
Finney on Personal Representatives 2.3.5
Personal representative's powers
Commentary –
Rossdale: Probate and Administration of Estates ¶23-040Rossdale: Probate and Administration of Estates ¶23-110Rossdale: Probate and Administration of Estates ¶35-020
Pre-owned assets
– see Pre-owned assets
Pre-owned assets charge
Commentary –
Tax Reporter ¶614-762
Using trusts for
Commentary –
Woolley on Financial Planning with Trusts ¶33