Adjusted net income

Adjusted net income (re cap on losses)

Bequest for sporting purposes, inheritance tax exemption

Conditional gifts

Corporation tax, distributions in respect of shares

Defeasible gifts

Exclusion of exemptions

Exempt transfers

Gift aid

Gift aid pitfall for expats

Limited interests

Lower rate of tax

Alteration of dispositions on death, notification of instruments of variation

Baseline amount


Chargeable transfer, meaning

Components of the estate

Determination that charitable giving condition is met, rules for

Donated amount

Election to merge parts of estate

Elections, procedure for

Estate, meaning

Maintenance funds for historic buildings

Opting out

Relevant transfer, meaning

Successive charges


Non-charitable purposes

Non-settled property

Non-trading loan relationship deficits

Payroll giving scheme

Postponed gifts

Small interests