Estates in administration
Accrued income scheme
Generally
Passing securities to personal representatives
Transfer of securities to beneficiary
Annual payments
Assets passing into trusts
Beneficiaries
Capital gains tax
Allowable losses
Donatio mortis causa
Gains and losses before death
Generally
Inheritance tax, interaction with
Insolvency
Interest on unpaid tax
Legatees
Market value on death
Penalties
Property of which deceased competent to dispose
Scotland
Splitting the tax year
Year of death
Charities, exemption from tax
Deed of variation
Enterprise investment scheme
Equitable and statutory apportionments
Foreign estates
Absolute interest in residue
Definition
Generally
Limited interest in residue
Income tax
Accrued income
Aggregate income of the estate
Apportionment of income
Basis of assessment
Capital allowances
Child tax credit
Deeply discounted securities
Distributions to beneficiaries
Employment income
Enterprise investments scheme
Generally
Interest on unpaid tax
Interest payments
Liabilities
Married couple's allowance
Non-resident beneficiaries
Notification of person's death
Patents
Personal reliefs, year of death
Professions and vocations
Property business
Returns
Settlements, income arising under
Trade profits
Trading income
Trading partnerships
Trading stock
Transition to trust
Year of death, income in
Inheritance tax
Generally
Scotland
Settlements created by survivorship clauses
Specific and pecuniary legacies
Interest on damages
Interests in estates
Legatees
Loan to pay inheritance tax
Patents
Period of administration
Capital gains tax
Commencement
End of
Income tax
Scotland
Transition to trust
Personal representatives
Post-death planning
Deed of variation
Effect of variation or disclaimer
Election for variation
Importance of
Statutory fiction in respect of variation
Timing of variations and disclaimers
Returns
Transition to trust
Wills
Giving effect to instructions
Intestacy
Trusts
Types of bequest
Validity of
Winding up
