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