Acceptance in lieu of tax

Acceptance in satisfaction of inheritance tax

Generally

Historic buildings

Interest on tax

Land

Objects associated with a building

Works of art

Appointment on protective trusts

Business, income from

Chargeable gains

Compensation released

Compulsory purchase

Compulsory purchase, compensation

Enterprise zones

Excluded

Foreign

Foreign companies owning UK property

Foreign domiciliary

Foreign-owned

Funding care home costs

GAAR

Gifts on death

Overview

Planning

To children via will

Immovable

Deductibility of rental losses from taxable income

Taxation of transfers

Income from

Inheritance tax

Excluded

Foreign

Gifts in consideration of marriage

Gifts to charities

National heritage

National purposes, gifts for

Normal expenditure out of income, exemption

Personal property

Political parties, gifts to

Real property, situation

Related

Situation

Small gift exemption

Transfers between spouses

Transfers on death

Valuation

Investment properties

Investment trusts investing in housing

Joint ownership

Land

Lifetime gifts (planning)

Main residence

– see Residence

Meaning

Non-residents CGT

Obtained through unlawful conduct, recovery

Pre-owned assets

Principal private residence

Real estate investment trusts

Recovered

Rent free occupation

Sale, payments for

Sale, tax avoidance scheme

Second properties

Settled

– see Settlements

Stock in trade, relief

Tenancies

– see Tenancies

Trust registration service

Valuation

– see Valuation