– see also Settlements

Agricultural property, grants of tenancies

Associated operations

Anti-avoidance decisions, implication

Associated, meaning

Lapse of time between operations


Operation, meaning

Series of transactions, meaning


Value transferred, calculation

Back-to-back arrangements

Counter legislation, application

Deferred annuities

Description of scheme

Exemptions, availability

Value transferred, measure

Close company

Corporation tax, allowable for


Disclaimers, distribution of estate

Dividends, waiver

Dividends, waiver of


Excluded property

Gifts in consideration of marriage


Income tax, allowable for

Inheritance tax

Allowable as income tax/corporation tax deduction

Changes in distribution of deceased's estate

Disposition, meaning

Employee trusts

Family provision

Grant of agricultural tenancies

Legitim, application for

No gratuitous intent

No transfer of value

Retirement benefits

Variation or disclaimer

Waiver of dividends

Waiver of remuneration

Interests in possession


Loans and free use of assets

Loans etc.

Maintenance fund following interest in possession

Maintenance of the family

Maintenance of transferor's family


No gratuitous intent

No transferee

Omission to exercise right

Omission, by

Ramsay principle

Registered pension schemes

Remuneration, waiver

Remuneration, waiver of

Retirement benefits

Scheme of charge, diagram

Survivorship clause

Time of making, determination



Choses in action

Gifts constituting trusts

Gifts involving contracts or binding promises

Negotiable instruments

Real property

Revocable gifts

Scots law

– see Scotland

Shares and securities


Tangible moveables

Void transfers

Voidable transfers

Transfers of value, determination whether or not


Trustees' omission to exercise a right

Trusts for employees

Variation of