– see also Second-hand goods scheme

Acceptance in satisfaction of inheritance tax

Commentary – Tax Reporter ¶183-335

Acceptance of in satisfaction of tax

Legislation/Regulatory – IHTA84 s. 230(4)

Anti-avoidance measure, artificial movement across borders

Commentary – Indirect Tax Reporter ¶63-750(2)

Conditional exemption

Destruction or theft

Legislation/Regulatory – Misc. 110

Generally

Commentary – Tax Reporter ¶650-350

Public access arrangements

Legislation/Regulatory – Misc. 111

Transfers

Legislation/Regulatory – IHTA84 s. 31, 78
HMRC Guidance – CG66620 ; CG73310 ; CG73320 ; CG73330 ; IHTM40133

Estate duty

Legislation/Regulatory – TCGA92 Sch. 11, para. 20
HMRC Guidance – CG51641

Exemption

Evidence to support

Commentary – Indirect Tax Reporter ¶29-250

Generally

Commentary – Indirect Tax Reporter ¶29-250 ; Indirect Tax Reporter ¶7-775
Legislation/Regulatory – VATA94 Sch. 9, Grp. 11

Imported

Commentary – Indirect Tax Reporter ¶63-810(3)

Exemption from ten-year charge to tax

Legislation/Regulatory – IHTA84 s. 79(2)

Foreign owned

Legislation/Regulatory – IHTA84 s. 5(1)

General provisions

Legislation/Regulatory – TCGA92 s. 258

Imported

Absolute exemption

Commentary – Indirect Tax Reporter ¶63-810(3)

Reduced five per cent rate

Commentary – Indirect Tax Reporter ¶63-750(2)

Reduced-rating

Legislation/Regulatory – Dir. 2006/112 art. 103 ; ESC 3.36

Transfer of ownership

Commentary – Indirect Tax Reporter ¶10-602

Value of supply

Legislation/Regulatory – Dir. 2006/112 art. 89 ; VATA94 s. 21

Imported, reduced-rating

Case Law – EC Commission v United Kingdom (Case C-305/03). [2010] BVC 3

Inheritance tax

Acceptance in lieu of

Commentary – Quick Overview ¶1970

Conditionally exempt transfers

Commentary – Quick Overview ¶16850 ; Quick Overview ¶16855 ; Quick Overview ¶16860

Liability, generally

Commentary – Quick Overview ¶1930

Living artists, work by

Commentary – Quick Overview ¶1970

Inheritance tax, proposed variations to open access

Case Law – Re (1) An application to vary the undertakings of 'A' (2) An application to vary the undertakings of 'B' (2004) Sp C 439

Limited liability

Commentary – Quick Overview ¶1930

Margin scheme

– see Margin schemes

Meaning

Legislation/Regulatory – SI 1992/3222 art. 2 ; SI 1995/1268 art. 2(1) ; SI 1995/958 art. 2 ; VATA94 s. 21(6)-(6B)

Non-supply treatment

Legislation/Regulatory – ESC 3.26 ; SI 1995/958

Public access

Commentary – Tax Reporter ¶650-650

Situation

Commentary – Tax Reporter ¶684-900

Trusts

Generally

Commentary – Quick Overview ¶62625 ; Quick Overview ¶62630

Property leaving

Commentary – Quick Overview ¶62630

Undertakings given to HMRC

Commentary – Tax Reporter ¶650-650

Value added tax

Exemptions

Commentary – Quick Overview ¶68810

Second-hand goods scheme

Commentary – Quick Overview ¶71500

Value of supply

Importations

Legislation/Regulatory – Dir. 2006/112 art. 89 ; VATA94 s. 21