Charitable gifts
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
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
Non-trading loan relationship deficits
Payroll giving scheme
Postponed gifts
Small interests