Political parties
Constituency reorganisation, reliefs
Legislation/Regulatory –
F(No. 2)A83 s. 15
Gifts to
Deductible expenditure
Commentary –
Tax Reporter ¶216-600
;
Tax Reporter ¶708-250
Case Law –
Boarland (H.M. Inspector of Taxes) v. Kramat Pulai, Ltd. Commissioners of Inland Revenue v. Kramat Pulai, Ltd. Commissioners of Inland Revenue v. Southern Malayan Tin Dredging, Ltd. Commissioners of Inland Revenue v. Malayan Tin Dredging, Ltd.
;
Morgan (H.M. Inspector of Taxes) v. Tate & Lyle, Ltd.
Exclusion of exemption
Legislation/Regulatory –
IHTA84 s. 56
Exempt transfers
Legislation/Regulatory –
IHTA84 s. 24(1)
HMRC Guidance –
IHTM11192
Free loans and use of property
Commentary –
Tax Reporter ¶645-800
Generally
Commentary –
Tax Reporter ¶645-650
Legislation/Regulatory –
SP E13
Limited interests
Legislation/Regulatory –
IHTA84 s. 24(3)
Qualifying political parties
Commentary –
Tax Reporter ¶645-700
Gifts to, inheritance tax
Commentary –
Quick Overview ¶16560
Heritage maintenance fund, transfers
Commentary –
Tax Reporter ¶652-550