Dispositions
Agricultural property, grants of tenancies
Associated operations
Anti-avoidance decisions, implication
Associated, meaning
Lapse of time between operations
Meaning
Operation, meaning
Series of transactions, meaning
Significance
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
Deemed
Disclaimers, distribution of estate
Dividends, waiver
Dividends, waiver of
Excluded
Excluded property
Gifts in consideration of marriage
Generally
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
Generally
Grant of agricultural tenancies
Legitim, application for
No gratuitous intent
No transfer of value
Non-liability
Retirement benefits
Variation or disclaimer
Waiver of dividends
Waiver of remuneration
Interests in possession
Loans
Loans and free use of assets
Loans etc.
Maintenance fund following interest in possession
Maintenance of the family
Maintenance of transferor's family
Meaning
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
Cash
Cheques
Choses in action
Gifts constituting trusts
Gifts involving contracts or binding promises
Negotiable instruments
Real property
Revocable gifts
Scots law
Shares and securities
Significance
Tangible moveables
Void transfers
Voidable transfers
Transfers of value, determination whether or not
Trustees
Trustees' omission to exercise a right
Trusts for employees
Variation of