Apportionments

Assets, getting in

Capital gains tax exemption

Chargeable amount

Chargeable interest

Contribution condition

Delivery, donatio mortis causa

Disposal condition

Exemption

Exemption from tax

Tangible movable property

Wines and spirits

Generally

Inheritance tax

Pre-owned assets

Valuation

Losses on

Passing without probate

Personal

Pre-owned assets

Pre-owned assets charge

Sale of

Using trusts for