Accounts and records

Accrued income scheme

Active service

Active service on

Active service, inheritance tax

Administration of estate

Agricultural tenancy

Alteration of disposition taking effect on death

Annual accounting scheme

Application of claim under Presumption of Death Act 2013



Assessments, restricted time limits

Bankruptcy of beneficiary after

Bankruptcy of beneficiary before


Basis of jurisdiction to administer estate

Before 1 January 1996, statutory trusts and

Before age 75

Beneficiaries' income from estates in administration

Benefits on, meaning of Occupational Pension Scheme

Benefits paid, exemption from tax

Benefits under superannuation arrangements

Burial and cremation

Capital allowances

Capital gains tax

Annual exempt amount

Assets vested in trustee in bankruptcy

Expenses in administration of estates and trusts

General provision


Instruments of variation

Life tenant, exclusion of chargeable gains

Lloyd's underwriters

Northern Ireland


Termination of life interest in settled property

Valuation of assets, principle in Gray v IR Commrs

Variation of dispositions taking effect on death

Capital gains tax uplift

Carry back of capital losses

Cash accounting scheme

Cessation of business

Chargeable gains

Child trust funds

Class 1 National Insurance contributions

Close company loans to participators

Commorientes circumstances


Continuation of business

Contributor, Class 2 contributions

Contributor, payment of contributions after

Crown servants

Date of, interest running from

Dead settlors trusts

Debts outstanding on

Deceased's estate

Deed of family arrangement

Deed of variation

Deposing to

Discharge of liabilities

Domicile at

Double charges

Double Tax Treaties

Employee benefits paid on

Employee share schemes


Benefits on

Tax free payments

Employer of

Employer, PAYE

Employment-related loans

Estates in administration

EU succession rules

Farmers' flat-rate scheme

Foreign wills

Funeral expenses



Grants of representation

Human remains and ashes, importation

Husband and wife

Married couple's allowance


Incapacity benefit claimant

Information notice, restriction

Inheritance tax

– see also Inheritance tax

Alteration of disposition taking effect on

Beneficial entitlement to conditionally exempt property

Cumulation principle

Deceased's estate

– see Estate

Donor bearing tax, grossing up

Occasions of charge

Transfer of value

Transfers between spouses

Transfers on

Value transferred

Inheritance tax planning on

Instalment payments outstanding on

Insurance against

Insurance policies

Jobseeker's allowance


Late payment interest start date

Late payment of tax, interest

Lloyd's underwriters

Loan trusts

Main residence election

Married couple's allowance

Members of the Police Service of Northern Ireland

Notices following


Notification of

Of beneficiary

Of business owner

Of life tenant

Of pension scheme member

Of settlor (unwinding schemes)

Of shareholder

Of trustees

Offshore funds

Offshore funds, deemed disposals

Order of, uncertainty

Party to appeal/application for direction




Pension rules

Personal allowances in year of

Personal pension schemes

Personal representative's expenses

Personal representatives

Profit-related pay scheme, employer

Qualifying corporate bonds

Registered pension schemes

Registrable persons


21 days to notify starting to carry on business

Death of VAT-registered individual


Return period ends on death

Registration Service

Right to provision on

Saving Gateway accounts

SAYE share option schemes


Seaman, marine or soldier

Separation from spouse

Settlements created on


Simultaneous (survivorship clauses)

Sole trader

Spouses, together or within 28 days of one another

Statutory residence test

Tax liabilities outstanding on

Testamentary dispositions etc., stamp duty land tax

Trader, notification of value added tax assessment


Continuance of trade

Transactions in securities, counteraction of tax advantage

Transfer of securities to a legatee

Transfers on

Transfers within seven years before

Trust beneficiaries

Unusual or suspicious

VAT representative

Vesting of property on, grants of representation

War or military service, pensions

Wartime compensation

Will preparation

Will, location after