Acceptance in satisfaction of inheritance tax

Acceptance of in satisfaction of tax

Anti-avoidance measure, artificial movement across borders

Conditional exemption

Destruction or theft

Generally

Public access arrangements

Transfers

Estate duty

Exemption

Evidence to support

Generally

Imported

Exemption from ten-year charge to tax

Foreign owned

General provisions

Imported

Absolute exemption

Reduced five per cent rate

Reduced-rating

Transfer of ownership

Value of supply

Imported, reduced-rating

Inheritance tax

Acceptance in lieu of

Conditionally exempt transfers

Liability, generally

Living artists, work by

Inheritance tax, proposed variations to open access

Limited liability

Margin scheme

Meaning

Non-supply treatment

Public access

Situation

Trusts

Generally

Property leaving

Undertakings given to HMRC

Value added tax

Exemptions

Second-hand goods scheme

Value of supply

Importations