IHTM28000 - Liabilities: contents

Introduction

1. IHTM28001

   Introduction: Summary
2. IHTM28002

   Introduction: General background to deducting liabilities

Restricted deductions

1. IHTM28010

   Restricted deductions: Introduction
2. IHTM28011

   Restricted deductions: When the provisions apply
3. IHTM28012

   Restricted deductions: Meaning of 'maintain' and 'enhance'
4. IHTM28013

   Restricted deductions: Meaning of 'indirectly'
5. IHTM28014

   Restricted deductions: Borrowed money used to acquire excluded property
6. IHTM28015

   Restricted deductions: Disposal of acquired assets where money has been borrowed to acquire excluded property
7. IHTM28016

   Restricted deductions: Property is no longer excluded where money has been borrowed to acquire excluded property
8. IHTM28017

   Restricted deductions: Excess liability over value of excluded property where money has been borrowed to acquire excluded property
9. IHTM28018

   Restricted deductions: Excess liability over property that has become excluded where money has been borrowed to acquire excluded property
10. IHTM28019

    Restricted deductions: Borrowed money used to acquire assets that qualify for relief
11. IHTM28020

    Restricted deductions: Borrowed money used to acquire assets that qualify for business relief
12. IHTM28021

    Restricted deductions: Borrowed money used to acquire assets that qualify for agricultural relief
13. IHTM28022

    Restricted deductions: Borrowed money used to acquire assets that qualify for both agricultural and business relief
14. IHTM28023

    Restricted deductions: Borrowed money used to acquire assets that qualify for woodlands relief
15. IHTM28024

    Restricted deductions: Transfer of relievable assets where borrowed money is used to acquire assets that qualify for relief
16. IHTM28025

    Restricted deductions: Examples where money has been borrowed to 'indirectly' acquire excluded or relievable property
17. IHTM28026

    Restricted deductions: Partial repayment of loan before tax charge arises
18. IHTM28027

    Restricted deductions: Repayment of liabilities deducted against the estate on death
19. IHTM28028

    Restricted deductions: Meaning of 'out of estate'
20. IHTM28029

    Restricted deductions: Non-repayment of liabilities deducted against the estate on death
21. IHTM28030

    Restricted deductions: Interaction with spouse or civil partner exemption where liabilities are deducted against the estate on death
22. IHTM28031

    Restricted deductions: Investigation of liabilities deducted against the estate on death
23. IHTM28032

    Restricted deductions: Partial repayment of liabilities after death
24. IHTM28033

    Restricted deductions: Borrowed money used to fund a foreign currency bank account

Investigating liabilities

1. IHTM28040

   Investigating liabilities: General principles
2. IHTM28041

   Investigating liabilities: Accountants and solicitors fees

Investigating liabilities: Annuities

1. IHTM28050

   Investigating liabilities: Annuities
2. IHTM28051

   Investigating liabilities: Annuities: Payment of annuity is the personal responsibility of the deceased or transferor
3. IHTM28052

   Investigating liabilities: Annuities: Annuitant can insist that capital is set aside to meet annuity

Investigating liabilities: Capital gains tax

1. IHTM28060

   Investigating liabilities: Capital gains tax: Capital Gains Tax (CGT)
2. IHTM28061

   Investigating liabilities: Capital gains tax: Link between CGT liability and assets in the estate

Investigating liabilities: Contingent liabilities

1. IHTM28070

   Investigating liabilities: Contingent liabilities

Investigating liabilities: Costs & commissions

1. IHTM28080

   Investigating liabilities: Costs and commissions
2. IHTM28081

   Investigating liabilities: Costs and commissions: Costs of sale (general)
3. IHTM28082

   Investigating liabilities: Costs and commissions: Costs of receiver/deputy for a person lacking capacity
4. IHTM28083

   Investigating liabilities: Costs and commissions: Costs of discharge of Curator Bonis
5. IHTM28084

   Investigating liabilities: Costs and commissions: Costs of Agents' commission for recovery of an asset

Investigating liabilities: Divorce and separation payments

1. IHTM28090

   Investigating liabilities: Divorce and separation payments: Separation, divorce or dissolution of a civil partnership payments
2. IHTM28091

   Investigating liabilities: Divorce and separation payments: Annuities payable on separation, divorce or dissolution of a civil partnership
3. IHTM28092

   Investigating liabilities: Divorce and separation payments: Claims for financial relief for divorce under the Matrimonial Causes Act or dissolution of a civil partnership under the Civil Partnership Act 2004
4. IHTM28093

   Investigating liabilities: Divorce and separation payments: Claims for financial relief under the Family Law (Scotland) Act 1985 or Civil Partnership Act 2004
5. IHTM28094

   Investigating liabilities: Divorce and separation payments: Interim maintenance orders ceasing on the deceased's death

Investigating liabilities: Foreign taxes

1. IHTM28100

   Investigating liabilities: Foreign taxes: Overseas taxes
2. IHTM28101

   Investigating liabilities: Foreign taxes: Deduction for tax debts in the Republic of Ireland
3. IHTM28102

   Investigating liabilities: Foreign taxes: Canadian Income Tax
4. IHTM28110

   Investigating liabilities: Foreign taxes: Future debts
5. IHTM28120

   Investigating liabilities: Foreign taxes: Future payments incurred under s262
6. IHTM28130

   Investigating liabilities: Foreign taxes: Gambling debts
7. IHTM28140

   Investigating liabilities: Foreign taxes: Goods and services

Investigating liabilities: Income Tax

1. IHTM28150

   Investigating liabilities: Income Tax
2. IHTM28151

   Investigating liabilities: Income Tax: Large Income Tax liabilities
3. IHTM28152

   Investigating liabilities: Income Tax: Income Tax investigation settlements
4. IHTM28153

   Investigating liabilities: Income Tax: Estimated Income Tax liabilities
5. IHTM28154

   Investigating liabilities: Income Tax: Income Tax on the disposal of an 'offshore fund'
6. IHTM28155

   Investigating liabilities: Income Tax: Income Tax on the disposal of deep discount securities
7. IHTM28157

   Investigating liabilities: Income Tax: Income Tax on sums receivable following the discontinuance of a business
8. IHTM28158

   Investigating liabilities: Income Tax: Income Tax payable on the death of a partner in a business
9. IHTM28159

   Investigating liabilities: Income Tax: Voluntary payments of tax
10. IHTM28160

    Investigating liabilities: Income Tax: Chargeable gains that give rise to an Income Tax liability when a life insurance policy matures

Investigating liabilities: Inheritance tax

1. IHTM28170

   Investigating liabilities: Inheritance Tax
2. IHTM28171

   Investigating liabilities: Inheritance Tax: Contingent inheritance tax liability

Investigating liabilities: Insurance premiums

1. IHTM28180

   Investigating liabilities: Insurance premiums

Investigating liabilities: Local authority payments

1. IHTM28190

   Investigating liabilities: Local authority payments
2. IHTM28191

   Investigating liabilities: Local authority payments: Rates in Northern Ireland
3. IHTM28192

   Investigating liabilities: Local authority payments: Council Tax

Investigating liabilities: Medical bills

1. IHTM28200

   Investigating liabilities: Medical bills

Investigating liabilities: Mortgages

1. IHTM28210

   Investigating liabilities: Mortgages
2. IHTM28240

   Investigating liabilities: Mortgages: Property repairs
3. IHTM28250

   Investigating liabilities: Mortgages: Redundancy payments
4. IHTM28260

   Investigating liabilities: Mortgages: Rents payable in advance
5. IHTM28270

   Investigating liabilities: Mortgages: Set-aside payments
6. IHTM28280

   Investigating liabilities: Mortgages: Sums owed to unlisted companies

Investigating liabilities: Sums payable to third parties

1. IHTM28291

   Investigating liabilities: Sums payable to third parties: Sums payable to third parties in England and Wales
2. IHTM28292

   Investigating liabilities: Sums payable to third parties: Sums payable to third parties in Scotland
3. IHTM28293

   Investigating liabilities: Sums payable to third parties: Extent to which sums payable to third parties are allowable

Investigating liabilities: Uncashed cheques

1. IHTM28300

   Investigating liabilities: Uncashed cheques

Investigating form IHT419

1. IHTM28311

   Investigating form IHT419: Purpose of the form

Investigating form IHT419: Loans from relatives and friends

1. IHTM28321

   Investigating form IHT419: Loans from relatives and friends: Obtaining information about loans from friends and relatives
2. IHTM28322

   Investigating form IHT419: Loans from relatives and friends: Investigating form loans from friends and relatives
3. IHTM28323

   Investigating form IHT419: Loans from relatives and friends: Is a loan from friends and family allowable?
4. IHTM28330

   Investigating form IHT419: Loans from relatives and friends: Money spent on behalf of the deceased by a close friend or relative
5. IHTM28340

   Investigating form IHT419: Loans from relatives and friends: Liabilities relating to an insurance policy

Investigating form IHT419: Guarantee debts

1. IHTM28351

   Investigating form IHT419: Guarantee debts: What is a guarantee debt?
2. IHTM28352

   Investigating form IHT419: Guarantee debts: Obtaining information about a guarantee debt
3. IHTM28353

   Investigating form IHT419: Guarantee debts: Consideration for a guarantee debt
4. IHTM28354

   Investigating form IHT419: Guarantee debts: Reimbursement of guaranteed debt
5. IHTM28355

   Investigating form IHT419: Guarantee debts: Calculating the allowable deduction for a guarantee debt
6. IHTM28356

   Investigating form IHT419: Guarantee debts: Lifetime transfers on guarantee debts
7. IHTM28357

   Investigating form IHT419: Guarantee debts: Lifetime transfers on guarantee debts called in and fully paid before death

Investigating form IHT419: Section 103 FA 1986 liabilities

1. IHTM28361

   Investigating form IHT419: Section 103 FA 1986 liabilities: Purpose of FA86/s103
2. IHTM28362

   Investigating form IHT419: Section 103 FA 1986 liabilities: How FA86/S103 works?
3. IHTM28363

   Investigating form IHT419: Section 103 FA 1986 liabilities: How to identify and handle FA86/s103 debts
4. IHTM28364

   Investigating form IHT419: Section 103 FA 1986 liabilities: Practical guidance on dealing with FA86/s103 debts
5. IHTM28365

   Investigating form IHT419: Section 103 FA 1986 liabilities: How FA86/S103 applies when the consideration is 'property derived from the deceased'
6. IHTM28366

   Investigating form IHT419: Section 103 FA 1986 liabilities: How FA86/S103 applies when there is 'consideration given by any person whose resources at any time included property derived from the deceased'
7. IHTM28367

   Investigating form IHT419: Section 103 FA 1986 liabilities: Definition of property derived from the deceased for FA86/S103 purposes
8. IHTM28368

   Investigating form IHT419: Section 103 FA 1986 liabilities: When property derived from the deceased can be disregarded for FA86/S103 purposes?
9. IHTM28369

   Investigating form IHT419: Section 103 FA 1986 liabilities: Allowing part of a debt under FA86/S103 (2)
10. IHTM28370

    Investigating form IHT419: Section 103 FA 1986 liabilities: Double charges following disallowance of a debt under FA86/S103

Law relating to debts

1. IHTM28381

   Law relating to debts: Legal background
2. IHTM28382

   Law relating to debts: What is consideration?
3. IHTM28383

   Law relating to debts: Debts must be legally enforceable
4. IHTM28384

   Law relating to debts: Statute-barred debts
5. IHTM28385

   Law relating to debts: Right to reimbursement

Law relating to debts: Property against which deductions may be made

1. IHTM28391

   Law relating to debts: Property against which deductions may be made: General rules for deducting liabilities against property
2. IHTM28392

   Law relating to debts: Property against which deductions may be made: Deducting liabilities that are charged or fixed to specific property
3. IHTM28393

   Law relating to debts: Property against which deductions may be made: Deducting business debts
4. IHTM28394

   Law relating to debts: Property against which deductions may be made: Deducting foreign debts
5. IHTM28395

   Law relating to debts: Property against which deductions may be made: Deducting liabilities where there is excluded property
6. IHTM28396

   Law relating to debts: Property against which deductions may be made: Deducting UK debts when there is both UK and foreign property in the estate
7. IHTM28397

   Law relating to debts: Property against which deductions may be made: Dealing with deficits