– see also Inheritance tax

Acceptance of property in lieu of

Legislation/Regulatory – SP 6/87

Generally

Commentary – Tax Reporter ¶600-050

Gifts of national interest

Legislation/Regulatory – FA2012 Sch. 14, para. 33

Gifts to the nation

Legislation/Regulatory – FA2014 s. 118

Heritage objects conditionally exempt, clawback charge

Legislation/Regulatory – SP 11/84

Qualifying gift

Legislation/Regulatory – FA2012 Sch. 14, para. 32A(1), (2)

Seaman, marines and soldiers

Legislation/Regulatory – ESC F13

Transition from

Generally

Legislation/Regulatory – IHTA84 Sch. 6
HMRC Guidance – IHTM16233

Objects of national interest left out of account

Legislation/Regulatory – IHTA84 Sch. 6, para. 4

Reversionary interests, sale/mortgages of

Legislation/Regulatory – IHTA84 Sch. 6, para. 3

Surviving spouse/former spouse

Legislation/Regulatory – IHTA84 Sch. 6, para. 2
HMRC Guidance – IHTM04343 ; IHTM04344 ; IHTM04345 ; IHTM10108 ; IHTM11307 ; IHTM15071 ; IHTM16150 ; IHTM16233

Woodlands

Legislation/Regulatory – FA75 s. 49(4)

Transitional provisions

Legislation/Regulatory – TCGA92 Sch. 11, para. 22
HMRC Guidance – CG51641

Unpaid, rate of interest

Legislation/Regulatory – SI 1989/1297 reg. 4

Waiver of interest

Legislation/Regulatory – F(No. 2)A87 s. 97(2)

Woodlands, deferred charge

Legislation/Regulatory – ESC F15