Absence of body/clear evidence of death

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

Appropriation

Assessments

Assessments, restricted time limits

Barristers

Before age 75

Beneficiaries

Beneficiaries' income from estates in administration

Benefits on, meaning of Occupational Pension Scheme

Benefits paid, exemption from tax

Benefits under superannuation arrangements

Bereavement benefits

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

Scotland

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

Catastrophic loss of life, leave to swear death

Certificate of

Cessation of business

Chargeable gains

Child trust funds

Class 1 National Insurance contributions

Close company loans to participators

Commorientes circumstances

Compliance

Continuation of business

Contributor, Class 2 contributions

Contributor, payment of contributions after

Coroner's certificate

Crown servants

Date of death

Dead settlors trusts

Debts outstanding on

Deceased's estate

Deed of family arrangement

Deed of variation

Discharge of liabilities

Disposal of the body

Domicile at

Domicile outside the UK

Double charges

Double Tax Treaties

Employee benefits paid on

Employee share schemes

Employees

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

Generally

Grant of representation on

Grants

Human remains and ashes, importation

Husband and wife

Married couple's allowance

Incapacity benefit claimant

Information concerning

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

Inquests

Instalment payments outstanding on

Insurance against

Insurance policies

Jobseeker's allowance

Jurisdiction to administer estate

Late payment interest start date

Late payment of tax, interest

Leave to swear death

Lloyd's underwriters

Loan trusts

Main residence election

Married couple's allowance

Members of the Police Service of Northern Ireland

Notification

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

Party to appeal/application for direction

Patents

PAYE

Employee

Pension rules

Personal allowances in year of

Personal pension schemes

Personal representative's expenses

Personal representatives

Presumption of

Profit-related pay scheme, employer

Qualifying corporate bonds

Registered pension schemes

Registrable persons

Registration

21 days to notify starting to carry on business

Death of VAT-registered individual

Generally

Return period ends on death

Registration Service

Right to provision on death

Saving Gateway accounts

SAYE share option schemes

Scotland

Seaman, marine or soldier

Settlements created on

Simultaneous (survivorship clauses)

Sole trader

Statutory residence test

Tax liabilities outstanding on

Testamentary dispositions etc., stamp duty land tax

Trader, notification of value added tax assessment

Traders

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

Uncertainty about order of deaths

Unusual/suspicious/unnatural or unknown

VAT representative

Vesting of property

War or military service, pensions

Wartime compensation

Will preparation

Wills

– see Wills