Apportionments

Commentary – Stamp Taxes Reporter ¶40-300

Capital gains tax exemption

Commentary – Quick Overview ¶14455

Chargeable amount

Commentary – Tax Reporter ¶614-768
HMRC Guidance – IHTM44019

Chargeable interest

Commentary – Stamp Taxes Reporter ¶20-710

Contribution condition

Commentary – Tax Reporter ¶614-766

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

Intestacy

Commentary – Rossdale: Probate and Administration of Estates ¶47-060

Losses on

Commentary – Ford on Tax Losses 5.3.6

Passing without probate

Commentary – Finney on Personal Representatives 7.3.1Finney on Personal Representatives 7.3.5

Personal representative's powers

Commentary – Rossdale: Probate and Administration of Estates ¶23-040Rossdale: Probate and Administration of Estates ¶23-110Rossdale: Probate and Administration of Estates ¶35-020

Pre-owned assets

– see Pre-owned assets

Pre-owned assets charge

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

Using trusts for

Commentary – Woolley on Financial Planning with Trusts ¶33