Corrective and supplementary

Commentary – Tax Reporter ¶180-915

Excepted terminations and chargeable events

Commentary – Tax Reporter ¶180-905
HMRC Guidance – IHTM06001

Form and verification

Commentary – Tax Reporter ¶180-925

Generally

Commentary – Tax Reporter ¶180-725

Instruments of variation

Commentary – Tax Reporter ¶180-945

Settled property

Commentary – Tax Reporter ¶180-895

Settlements with non-resident trustees

Commentary – Tax Reporter ¶180-935

Transfers on death

Excepted estates

Commentary – Tax Reporter ¶180-855
HMRC Guidance – IHTM06014

Forms

Commentary – Tax Reporter ¶180-835

Generally

Commentary – Tax Reporter ¶180-825
Case Law – Robertson v IR Commrs

Grant of probate

Commentary – Tax Reporter ¶180-875
HMRC Guidance – IHTM05101 ; IHTM10471

HMRC toolkit

Commentary – Tax Reporter ¶180-845

Information requirements

Commentary – Tax Reporter ¶180-865

Letters of administration or confirmation

Commentary – Tax Reporter ¶180-875
HMRC Guidance – IHTM05101 ; IHTM10471

No grant of representation obtained

Commentary – Tax Reporter ¶180-885

Transfers within seven years before death

Commentary – Tax Reporter ¶612-900

Trustees

Commentary – Tax Reporter ¶180-895

Trusts, excepted terminations and chargeable events

10-year charge

Commentary – Tax Reporter ¶180-905
HMRC Guidance – IHTM06001

Age 18-25 settlements

Commentary – Tax Reporter ¶180-905
HMRC Guidance – IHTM06001

Exit charge

Commentary – Tax Reporter ¶180-905
HMRC Guidance – IHTM06001

Generally

Commentary – Tax Reporter ¶180-905
HMRC Guidance – IHTM06001

Pilot trusts

Commentary – Tax Reporter ¶180-905
HMRC Guidance – IHTM06001