Apportionments

Capital gains tax exemption

Chargeable amount

Chargeable interest

Contribution condition

Disposal condition

Exemption

Exemption from tax

Tangible movable property

Wines and spirits

Generally

Inheritance tax

Pre-owned assets

Intestacy

Losses on

Passing without probate

Personal representative's powers

Pre-owned assets

Pre-owned assets charge

Using trusts for