Absolute interest in residue

Administration period

Annuitants

Capital gains tax

Generally

Instruments of variation

Legatees

Personal representatives

Charges on residue

Completion

Excepted estates

Foreign estates

Income

Beneficiaries

Deed of variation

Inheritance tax

Changes in distribution of deceased's estate

Delivery of accounts

Determination of relevant matters

Information

Legatees

Limited interest in residue

Personal representatives

Generally

Income of

Liability of

Residence

Residuary estate

Absolute interest

Limited interests

Transfers on death

Charge to tax

Exclusions