– see also Married couples and civil partners; Husband and wife and civil partners; Spouses and civil partners

Accumulation and maintenance trusts

Legislation/Regulatory – IHTA84 s. 71(2)

Agricultural property relief

Successions

Legislation/Regulatory – IHTA84 s. 120

Successive transfers

Legislation/Regulatory – IHTA84 s. 121

Ascertainment or proof of

Legislation/Regulatory – SSAA92 s. 124A, 124B

Business property relief

Successions

Legislation/Regulatory – IHTA84 s. 108

Successive transfers

Legislation/Regulatory – IHTA84 s. 109

Valuation of excepted assets

Legislation/Regulatory – IHTA84 s. 112(3)
HMRC Guidance – IHTM25223 ; IHTM25242 ; IHTM25303 ; IHTM25351

Change of circumstances

Legislation/Regulatory – SI 2005/828

Changes in distribution of deceased's estate

Legislation/Regulatory – IHTA84 s. 17, 145, 147
HMRC Guidance – IHTM04035 ; IHTM04151 ; IHTM04240 ; IHTM11049 ; IHTM11064 ; IHTM12222 ; IHTM12243 ; IHTM12250 ; IHTM30374 ; IHTM35002 ; IHTM35011 ; IHTM35162 ; IHTM35172 ; IHTM35190 ; IHTM35211 ; IHTM35213 ; IHTM35214 ; IHTM40147 ; IHTM43041 ; IHTM44057

Conditionally exempt transfers

Legislation/Regulatory – IHTA84 s. 30(3)

Couple, meaning

Legislation/Regulatory – SSCBA92 s. 137 ; TCA2002 s. 3(5A)

Death

Legislation/Regulatory – FA2008 Sch. 32, para. 3 ; FA85 s. 84(5)-(7)

Decree of judicial separation

Commentary – Rossdale: Probate and Administration of Estates ¶42-120

Dispositions

Legislation/Regulatory – IHTA84 s. 11, 12
HMRC Guidance – IHTM04151 ; IHTM04165 ; IHTM04171 ; IHTM04172 ; IHTM04173 ; IHTM04175 ; IHTM04176 ; IHTM04180 ; IHTM04181 ; IHTM04191 ; IHTM04193 ; IHTM11032 ; IHTM17035 ; IHTM17100 ; IHTM17301 ; IHTM17302 ; IHTM17303 ; IHTM17307 ; IHTM42901 ; IHTM42956 ; IHTM42958 ; IHTM42963 ; IHTM42965 ; IHTM44033 ; IHTM44037

Dissolution of

Legislation/Regulatory – FA2003 Sch. 3, para. 3A ; FA2008 Sch. 32, para. 2 ; FA85 s. 83 ; SI 1987/516 Sch.

Dissolution/annulment, effect

Commentary – Rossdale: Probate and Administration of Estates ¶22-090

Distribution of residuary estate

Legislation/Regulatory – AEA25 s. 46

Employee trusts

Legislation/Regulatory – IHTA84 s. 86
HMRC Guidance – CG33581 ; CG36040 ; CG67845 ; IHTM04032 ; IHTM04100 ; IHTM42901 ; IHTM42915 ; IHTM42921 ; IHTM42922 ; IHTM42923 ; IHTM42924 ; IHTM42925 ; IHTM42929 ; IHTM42931 ; IHTM42932 ; IHTM42933 ; IHTM42934 ; IHTM42935 ; IHTM42936 ; IHTM42937 ; IHTM42940 ; IHTM42941 ; IHTM42945 ; IHTM42946 ; IHTM42947 ; IHTM42950 ; IHTM42960 ; IHTM42962 ; IHTM42970 ; IHTM42972 ; IHTM42973 ; IHTM42978 ; IHTM42981 ; IHTM42982 ; IHTM42988 ; IHTM42990 ; IHTM42997

Excepted estates

Legislation/Regulatory – SI 2004/2543 reg. 4(3), (4), (6), (8), 5, 6

Gifts in consideration of marriage

Legislation/Regulatory – IHTA84 s. 22
HMRC Guidance – IHTM14191 ; IHTM14193 ; IHTM14211 ; IHTM14212 ; IHTM14221 ; IHTM14318 ; IHTM14810

Gifts to charities

Legislation/Regulatory – IHTA84 s. 23(4)

Gifts with reservation

Legislation/Regulatory – FA86 s. 102(5), (5A), 102A(2), Sch. 20, para. 6, 7
HMRC Guidance – IHTM11012 ; IHTM14318 ; IHTM14335 ; IHTM14341 ; IHTM14342 ; IHTM14452 ; IHTM14453 ; IHTM42997 ; IHTM44048 ; IHTM44104 ; IHTM44105 ; IHTM44109 ; IHTM45006

Information, power to require

Legislation/Regulatory – SSAA92 s. 109B(5)

Intermediaries

Legislation/Regulatory – SI 2000/727 reg. 5(6)

Intestacy

Commentary – Rossdale: Probate and Administration of Estates ¶42-090 ; Rossdale: Probate and Administration of Estates ¶47-090

Joint employment

Legislation/Regulatory – SI 2001/1004 reg. 20

Liability of civil partner

Generally

Legislation/Regulatory – IHTA84 s. 203
HMRC Guidance – IHTM30062 ; IHTM30073 ; IHTM30074

Succession in Scotland

Legislation/Regulatory – IHTA84 s. 209
HMRC Guidance – IHTM30024

Maintenance funds for historic buildings

Legislation/Regulatory – IHTA84 Sch. 4, para. 10(1), 15A(4)

Orders under Inheritance (Provision for Family and dependants) Act 1975

Legislation/Regulatory – IPFDA75 s. 19

Registered pension schemes, cash options

Legislation/Regulatory – IHTA84 s. 152

Revocation of wills by subsequent formation of

Commentary – Rossdale: Probate and Administration of Estates ¶22-040

Rights of partners on intestacy

Commentary – Rossdale: Probate and Administration of Estates ¶47-090

Scotland

Legitim

Legislation/Regulatory – FA2008 Sch. 4 ; IHTA84 s. 147 ; SI 2004/2543 reg. 4(4)
HMRC Guidance – CH74200 ; IHTM43060 ; IHTM43066

Liability of civil partner, succession

Legislation/Regulatory – IHTA84 s. 209

Settled property without interest in possession, initial interest

Legislation/Regulatory – IHTA84 s. 80
HMRC Guidance – IHTM04271 ; IHTM04273 ; IHTM27220 ; IHTM42221 ; IHTM42230 ; IHTM42231 ; IHTM42603

Settled property, excluded property

Legislation/Regulatory – IHTA84 s. 48(1)
HMRC Guidance – IHTM04281 ; IHTM04282 ; IHTM04283 ; IHTM04284 ; IHTM04286 ; IHTM16191 ; IHTM16232 ; IHTM16233 ; IHTM22081 ; IHTM27054 ; IHTM27230

Settled property, interest in possession

Legislation/Regulatory – IHTA84 s. 53(4), (5), 54(2), (2A), (2B), 57(2)
HMRC Guidance – IHTM04353 ; IHTM04360 ; IHTM16122

Spouses and civil partners

Property adjustment on divorce

Legislation/Regulatory – FA2003 Sch. 4ZA, para. 9B

Purchasing alone

Legislation/Regulatory – FA2003 Sch. 4ZA, para. 9 ; FA2016 s. 128(3)

Purchasing from one another

Legislation/Regulatory – FA2003 Sch. 4ZA, para. 9A

Statutory adoption pay

Legislation/Regulatory – SSCBA92 s. 171ZL(4)

Statutory provisions

Commentary – Rossdale: Probate and Administration of Estates ¶42-090

Statutory trusts and

Commentary – Rossdale: Probate and Administration of Estates ¶47-110

Transfer of nil rate band

Legislation/Regulatory – FA2008 Sch. 4 ; IHTA84 s. 8A-8C ; Misc. 123 ; Misc. 124

Transfers between civil partners

Generally

Legislation/Regulatory – IHTA84 s. 18, 29A(6)
HMRC Guidance – CG36550 ; CG36551 ; IHTM04173 ; IHTM04283 ; IHTM11025 ; IHTM11032 ; IHTM11033 ; IHTM11042 ; IHTM11063 ; IHTM11064 ; IHTM11091 ; IHTM11095 ; IHTM11260 ; IHTM12197 ; IHTM14318 ; IHTM15044 ; IHTM15054 ; IHTM16084 ; IHTM26001 ; IHTM26003 ; IHTM26130 ; IHTM43003

Partner not domiciled in UK

Legislation/Regulatory – FA2013 s. 178(2)-(4) ; IHTA84 s. 18(2), (2A)
HMRC Guidance – IHTM04173 ; IHTM11032 ; IHTM11033 ; IHTM13041 ; IHTM13046 ; IHTM43043 ; IHTM43060 ; IHTM44032 ; IHTM44035

Transfers within seven years before death

Generally

Legislation/Regulatory – IHTA84 s. 131(1)
HMRC Guidance – IHTM14630

Interests in land

Legislation/Regulatory – IHTA84 s. 137(3)

Reorganisation of share capital

Legislation/Regulatory – IHTA84 s. 135(4)

Shares

Legislation/Regulatory – IHTA84 s. 133, 134

Transactions of close companies

Legislation/Regulatory – IHTA84 s. 136(3)

Travel costs and expenses where duties performed abroad

Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. VIII, para. 4C

Trusts, intestacy and

Commentary – Rossdale: Probate and Administration of Estates ¶47-110

Valuation

Related property

Legislation/Regulatory – IHTA84 s. 161(2)

Sale of land from deceased's estate

Legislation/Regulatory – IHTA84 s. 191(3)

Void/voidable

Commentary – Rossdale: Probate and Administration of Estates ¶42-100

Voidable

Legislation/Regulatory – SSCBA92 s. 121

Woodlands, disposals of trees and underwood

Legislation/Regulatory – IHTA84 s. 126(2)
HMRC Guidance – IHTM04122