SVM111000 - IHT Business Property Relief: contents

  1. SVM111010
    Introduction
  2. SVM111020
    Business Relief Practice Notes
  3. SVM111030
    Changes in the rates of relief
  4. SVM111040
    Categories of business property and rates of relief
  5. SVM111050
    Meaning of 'unquoted' and 'control'
  6. SVM111060
    Minimum period of ownership: general rule
  7. SVM111070
    Deemed ownership under s.108
  8. SVM111080
    Other circumstances where basic rule relaxed
  9. SVM111090
    Practical considerations including restriction of relief under s.107(2)
  10. SVM111100
    Restrictions on Relief: Introduction
  11. SVM111110
    Business carried on for gain - s.103(3)
  12. SVM111120
    Property subject to a contract for sale
  13. SVM111130
    Company subject to winding up - s.105(5)
  14. SVM111140
    Investment Businesses
  15. SVM111150
    Wholly or mainly
  16. SVM111160
    Meaning of 'investment'
  17. SVM111170
    Dealing in land or buildings
  18. SVM111180
    Hotels, B and B, residential homes, holiday lettings and caravan sites
  19. SVM111190
    Group situations
  20. SVM111200
    S.105(4) - Market Makers and Jobbers
  21. SVM111210
    Excepted Assets - Introduction
  22. SVM111220
    Practical approach
  23. SVM111230
    Future Use
  24. SVM111240
    Excepted Assets - Group Situations
  25. SVM111250
    Calculation of value attributable to 'excepted assets'
  26. SVM111260
    Lifetime Transfers: (Additional) Tax Payable on Transferor's Death within seven years
  27. SVM111270
    Effect of failure to satisfy the additional conditions
  28. SVM111280
    Replacement provisions
  29. SVM111290
    Appendix 1 - Business Relief rates
  30. SVM111300
    Appendix 2 - Business Relief flowchart