Abatement, claim settled out of beneficiary's own resources

Annual exemption

– see also Annual exemption

Generally

Apsley House

Business property relief, interaction

Charities

Charities, gifts to

Chevening Estate

Death on active service

Definition

Employee trusts

Generally

Persons excluded from benefit

Trustees' shareholding

Exempt and non-exempt joint beneficiaries

Exempt to a limited extent

Generally

Gifts for national purposes

Generally

Limited interests

Specified bodies

Gifts for public benefit

Exemption to extent of Treasury direction

Transfers made on or after 17 March 1998

Treasury direction that gift exempt, requirements for

Gifts in consideration of marriage

Applicable gifts

Excluded gifts

Generally

Termination of interest in possession

Gifts made separately out of different funds

Gifts made seven years before death

Gifts more than seven years before death

Gifts to charities

– see also Charitable gifts

Abatement where claim settled out of charity's resources

Conditional gifts

Defeasible gifts

Free loans and use of property

Generally

Limited gifts

Non-charitable purposes

Postponed gifts

Gifts to housing associations

Free loans and use of property

Generally

Gifts to political parties

– see also Political parties

Free loans and use of property

Generally

Qualifying political parties

Gifts under £250 to same person

Gifts with reservation

Inheritance tax, survival of appointee

Lifetime transfers

Annual exemption

Normal expenditure out of income

Small gift exemption

Maintenance funds for historic buildings

Generally

National purposes, gifts for

Normal expenditure out of income

Other types of exclusion

Partly exempt transfers

Abatement of gifts

Allocation of exemption

Attribution of value to agricultural and business property

Attribution of value to residuary gifts

Attribution of value to specific gifts

Gift bearing own tax

Proportion of value transferred

Scottish legal rights

Partly exempt/partly chargeable

Political parties, gifts to

Potentially exempt transfers made more than seven years before death

Property becoming held for charitable purposes

Property becoming subject to employee trusts

Property subsequently held for national purposes

Proposed future changes

Small gifts

Termination of interest in possession

Beneficiary another interest

Reversion to settlor or spouse

Transfers between husband and wife and civil partners

Transfers between spouses

Transfers between spouses/civil partners

Abatement where claim settled out of charity's resources

Conditional gifts

Free loans and use of property

Generally

Planning possibilities

Postponed gifts

Recipient spouse domiciled outside UK

Separation

Spouse, meaning

Unused nil-rate band

Transfers on death, partial exemption

Transfers to partnerships

Trusts for employees

Value not exceeding £3,000

Wartime compensation