Chargeable transfers
Affecting more than one property
Calculation of tax
Agricultural property relief
Business property relief
Death within seven years
Exemptions, availability
Generally
Potentially exempt transfers and other transfers within seven-year period
Taper relief
Certificate of discharge
Close companies
Companies
Cumulation principle
Generally
Cumulation principle
Death within seven years of
Rate of tax where rate reduced
Tapered relief
Double charges
Excepted transfers, delivery of accounts
Exempt to limited extent
Exempt transfers
Football pools syndicates
Historic buildings
Liability for tax
Lifetime transfers, determination whether or not
Meaning
Multiple in one day
Scottish partnerships
Transfers partly chargeable/partly exempt
Trustees
Value transferred, measurement
Voidable transfers
Works of art