Acceptance in satisfaction of inheritance tax

Acceptance of in satisfaction of tax

Acquisitions, exemption

Anti-avoidance measure, artificial movement across borders

Conditional exemption

Destruction or theft

Generally

Public access arrangements

Transfers

Disposal by finance house or insurer

Estate duty

Exemption

Acquisitions

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

Input tax disallowed

Limited liability

Margin scheme

Meaning

Non-supply treatment

Public access

Situation

Supply with transport, place of supply

Trusts

Generally

Property leaving

Undertakings given to HMRC

Value added tax

Exemptions

Imports from outside the EU, absolute reliefs

Second-hand goods scheme

Value of supply

Generally

Importations