– see also Settlements

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

– see Scotland

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