– see also Inheritance tax

Agricultural property relief, interaction with

Agricultural property, avoidance of double relief

Amount of reduction

Assets not used in business

Attribution of value transferred

Availability of relief

Bookmaker's pitch

Bookmakers pitches

Business consisted mainly of making and/or holding of investments

Business or an interest in a business, relevance

Business property entitled

Buy and sell agreements

Caravan parks

Caravan parks/mobile homes sites

Cash held for future trading purpose, excluded assets

Claims for relief

Commencement/cessation of trade

Contracts for sale, assets/business

Controlling shareholding in quoted company

Dealers in land/buildings

Deceased shareholder's controlling interest

Discount houses

Double relief, avoidance of

Excepted assets

Excepted assets in valuation

Excluded assets

Excluded businesses

Excluded shares/securities

Financial institutions

Furnished holiday letting business


Gifts of business assets

Gifts subject to reservation

Gifts with reservation

Group of companies, shareholdings in

Holding companies

Holiday letting business, deceased's share of property

Inheritance tax

Interaction with other reliefs




Interaction with other reliefs and exemptions

Agricultural property relief

Exempt/partly-exempt transfers

National heritage property


Investment businesses

Land used for company business, voting power

Leasing buildings and land to tenants

Letting property

Lloyd's name

Lloyd's underwriters

Making or holding investments

Market makers

Meaning of a business

Minimum period of ownership

Minority holdings of unquoted shares

Nature of property and rate of relief

Ownership, minimum period

Property, replacements

Second transfer within two years


Two-year requirement

Unquoted shares in a company

Ownership, minimum period of

Deemed two year

Partly exempt transfers

Partnership changes disregarded

Replacement of business property



Transfers between spouses

Transfers on death

Two-year requirement


Buy and sell agreements


Property of transferor used by

Transfer of assets

Personal use of asset

Potentially exempt transfers

Conditions for relief

Replacement property

Property excluded from relief

Assets not used in business

Buy and sell agreements

Contract for sale of specific assets

Contract for sale, property subject to

Dealers in land/shares

Groups of companies

Shares in company in liquidation

Wholly or mainly, meaning

Property of transferor used by company/partnership

Property qualifying for relief

Property subject to a reservation

Ragley Hall historic house opening to the public

Rates of tax

Relevant business property

Relevant business property, categories of

Replacement property

Retired partner retaining interest in business

Settled property

No qualifying interest in possession

Qualifying interest in possession

Used in life tenant's business

Settlement of shares followed by purchase of own shares, associated operations

Shares allotted two days prior to death

Single payment scheme

Specific gifts

Successive transfers

Tax burden, allocation among beneficiaries

Transfer between spouses

Transfers within seven years before death

Company reconstructions

Controlling shareholdings, special provisions

Death of transferee before transferor


Incorporation of business

Part only property qualifying

Practical considerations

Replacement of property

Replacement property

Transfers within three years before death

Unquoted shares and securities

Unquoted shares, period of ownership of


Value of business

Excepted assets


Personal use of asset

Value of shares/securities

Winding-up commenced

Woodlands, relief on disposal

Credit against tax on disposal

Interaction with