Affecting more than one property

Calculation of tax

Agricultural property relief

Business property relief

Death within seven years

Exemptions, availability


Potentially exempt transfers and other transfers within seven-year period

Taper relief

Certificate of discharge

Close companies


Cumulation principle


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


Multiple in one day

Scottish partnerships

Transfers partly chargeable/partly exempt


Value transferred, measurement

Voidable transfers

Works of art