Apportionments

Commentary – Stamp Taxes Reporter ¶40-300

Assets, getting in

Commentary – ¶23-110

Capital gains tax exemption

Commentary – Quick Overview ¶14455

Chargeable amount

Commentary – Tax Reporter ¶614-768

Chargeable interest

Commentary – Stamp Taxes Reporter ¶20-710

Contribution condition

Commentary – Tax Reporter ¶614-766

Delivery, donatio mortis causa

Commentary – ¶28-080

Disposal condition

Commentary – Tax Reporter ¶614-764

Exemption

– see Chattel exemption

Exemption from tax

Tangible movable property

Legislation/Regulatory – TCGA92 s. 262

Wines and spirits

Legislation/Regulatory – IRInt. 200

Generally

Commentary – Practical Capital Allowances ¶130-300 ; Schwarz on Tax Treaties ¶18-050

Inheritance tax

Pre-owned assets

Commentary – Quick Overview ¶16205 ; Quick Overview ¶16215

Valuation

Commentary – Quick Overview ¶16370

Losses on

Commentary – 5.3.6

Passing without probate

Commentary – 2.3.5

Personal

Commentary – ¶47-060

Pre-owned assets

– see Pre-owned assets

Pre-owned assets charge

Commentary – Tax Reporter ¶614-762
HMRC Guidance – IHTM14333 ; IHTM44006

Sale of

Commentary – ¶35-020 ; ¶35-080

Using trusts for

Commentary – ¶33