– see also Assets; Land and buildings; Tangible moveable property

Acceptance in lieu of tax

– see Acceptance of property in satisfaction of tax

Acceptance in satisfaction of inheritance tax

Generally

Commentary – Tax Reporter ¶183-295

Historic buildings

Commentary – Tax Reporter ¶183-315

Interest on tax

Commentary – Tax Reporter ¶183-345

Land

Commentary – Tax Reporter ¶183-305

Objects associated with a building

Commentary – Tax Reporter ¶183-325

Works of art

Commentary – Tax Reporter ¶183-335

Appointment on protective trusts

Case Law – Egerton and Anor. v. Inland Revenue Commissioners. [1982] BTC 8,023

Business, income from

– see Property income

Chargeable gains

– see Chargeable gains/allowable losses

Compensation released

Commentary – Tax Reporter ¶199-850

Compulsory purchase

– see Compulsory acquisition of land

Compulsory purchase, compensation

Legislation/Regulatory – SP 8/79

Enterprise zones

– see Enterprise zones

Excluded

– see Excluded property

Foreign

– see Foreign property

Foreign domiciliary

Commentary – Woolley on Financial Planning with Trusts 32.1Woolley on Financial Planning with Trusts 17.1

Foreign-owned

Legislation/Regulatory – IHTA84 s. 272

Funding care home costs

Commentary – Woolley on Financial Planning with Trusts 35.3

GAAR

Commentary – Woolley on Financial Planning with Trusts 32.3.2

Generally

Commentary – Woolley on Financial Planning with Trusts 15.1

Gifts on death

Overview

Commentary – Woolley on Financial Planning with Trusts 31.2.1

Planning

Commentary – Woolley on Financial Planning with Trusts 31.2.3Woolley on Financial Planning with Trusts 32.3.3

To children via will

Commentary – Woolley on Financial Planning with Trusts 31.2.2

Immovable

Deductibility of rental losses from taxable income

Case Law – Grundstücksgemeinschaft Busley and Cibrian Fernandez v Finanzamt Stuttgart-Körperschaften (Case C-35/08). [2010] BTC 41

Taxation of transfers

Case Law – Halliburton Services BV v. Staatssecretaris van Financiën [1994] BTC 8,069

Income from

– see Property income

Inheritance tax

Excluded

– see Excluded property

Foreign

– see Foreign property

Gifts in consideration of marriage

Commentary – Tax Reporter ¶644-650

Gifts to charities

Commentary – Tax Reporter ¶645-300

National heritage

– see National heritage property

National purposes, gifts for

Commentary – Tax Reporter ¶646-150

Normal expenditure out of income, exemption

Commentary – Tax Reporter ¶644-250

Personal property

Commentary – Tax Reporter ¶629-850

Political parties, gifts to

Commentary – Tax Reporter ¶645-800

Real property, situation

Commentary – Tax Reporter ¶684-850

Related

– see Related property

Situation

– see Locality of assets

Small gift exemption

Commentary – Tax Reporter ¶643-850

Transfers between spouses

Commentary – Tax Reporter ¶644-950

Transfers on death

– see Transfers on death

Valuation

– see Valuation for inheritance tax

Investment properties

Commentary – Woolley on Financial Planning with Trusts 32.3.1

Investment trusts investing in housing

– see Investment trusts

Joint ownership

– see Joint ownership

Land

– see Land and buildings; Part disposals of land

Lifetime gifts (planning)

Commentary – Woolley on Financial Planning with Trusts 31.1.4Woolley on Financial Planning with Trusts 32.3.2

Main residence

– see Residence

Meaning

Legislation/Regulatory – IHTA84 s. 271, 272 ; SI 1987/1130 reg. 2

Non-residents CGT

Commentary – Woolley on Financial Planning with Trusts 16.5

Obtained through unlawful conduct, recovery

– see Assets Recovery Agency (ARA); Civil recovery proceedings

Overseas companies owning UK property

Commentary – Woolley on Financial Planning with Trusts 39.2.2

Pre-owned assets

– see Pre-owned assets

Principal private residence

Commentary – Woolley on Financial Planning with Trusts 11.3

Real estate investment trusts

– see Real estate investment trusts (REITs)

Recovered

Commentary – Tax Reporter ¶199-850

Rent-free occupation

Commentary – Woolley on Financial Planning with Trusts 3.1.2

Sale, payments for

– see Sale of property

Sale, tax avoidance scheme

Case Law – Bird & Ors v. Inland Revenue Commissioners. Breams Nominees Ltd. & Anor v. Inland Revenue Commissioners. [1987] BTC 134

Second properties

Commentary – Woolley on Financial Planning with Trusts 32.2

Settled

– see Settlements

Stock in trade, relief

Case Law – Payne (H.M. Inspector of Taxes) v. Barratt Developments (Luton) Ltd. [1983] BTC 452 ; Payne (H.M. Inspector of Taxes) v. Barratt Developments (Luton) Ltd. [1985] BTC 3

Tenancies

– see Tenancies

Trust registration service

Commentary – Woolley on Financial Planning with Trusts 40.5.4

Valuation

– see Valuation