Absolute interest in residue

Commentary – Essential Tax Companion ¶62740

Administration period

Commentary – Essential Tax Companion ¶62705

Annuitants

Commentary – Essential Tax Companion ¶62745

Capital gains tax

Generally

Commentary – Essential Tax Companion ¶62750

Instruments of variation

Commentary – Essential Tax Companion ¶62765

Legatees

Commentary – Essential Tax Companion ¶62760

Personal representatives

Commentary – Essential Tax Companion ¶62755 ; Essential Tax Companion ¶62770 ; Essential Tax Companion ¶62775

Charges on residue

Commentary – Essential Tax Companion ¶62740

Completion

Commentary – Essential Tax Companion ¶62710

Excepted estates

Commentary – Essential Tax Companion ¶62725

Foreign estates

Commentary – Essential Tax Companion ¶62720

Income

Beneficiaries

Commentary – Essential Tax Companion ¶62730

Deed of variation

Commentary – Essential Tax Companion ¶62730

Inheritance tax

Changes in distribution of deceased's estate

Commentary – Essential Tax Companion ¶16495

Delivery of accounts

Commentary – Essential Tax Companion ¶1885 ; Essential Tax Companion ¶1890

Determination of relevant matters

Commentary – Essential Tax Companion ¶1905

Information

Commentary – Essential Tax Companion ¶1900

Legatees

Commentary – Essential Tax Companion ¶62745

Limited interest in residue

Commentary – Essential Tax Companion ¶62735

Personal representatives

Generally

Commentary – Essential Tax Companion ¶62700

Income of

Commentary – Essential Tax Companion ¶62705

Liability of

Commentary – Essential Tax Companion ¶62700

Residence

Commentary – Essential Tax Companion ¶62715

Residuary estate

Absolute interest

Commentary – Essential Tax Companion ¶62740

Limited interests

Commentary – Essential Tax Companion ¶62735

Transfers on death

Charge to tax

Commentary – Essential Tax Companion ¶16250

Exclusions

Commentary – Essential Tax Companion ¶16295