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Estate duty: calculation of duty payable on a chargeable event affecting heritage objects previously granted conditional exemption.
Exercise of a power of appointment or advancement over settled property.
The interaction of Income Tax and Inheritance Tax on assets put into settlements.
Payments on account of disability resulting in cessation of employment.
Rollover relief for replacement of business assets: trades carried on successively.
Expenditure on farm drainage.
Maintenance payments: payment of school fees.
Relief for owner occupiers.
Demergers: TA 1988 ss 213 – 218.
Business property relief: 'buy and sell' agreements.
Section 707 ICTA 1988: cancellation of tax advantages from certain transactions in securities - procedure for clearance in advance.
Unquoted shares or securities held on 6 April 1965.
Life assurance premium relief: children's policies.
Power for trustees to allow a beneficiary to occupy a dwelling house.
Compensation for acquisition of property under compulsory powers.
Partnerships: extension of statement of practice D12.
Close companies: Income Tax relief for interest on loans applied in acquiring an interest in a close company.
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