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

Group relief

Limited interests

Lower rate of tax

Alteration of dispositions on death, notification of instruments of variation

Baseline amount

Charge

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

Woodlands

Non-charitable purposes

Non-settled property

Postponed gifts

Small interests