Abatement

Claim settled out of beneficiary's own resources

Generally

Ademption, doctrine of

Absence of subject matter of gift

Metal incapacity, exception to

Relevance of testator's intention

Subsequent gifts of portion to child after date of will

Attribution of

Burden of tax on

Business assets

Business entertaining expenses

Capital gains tax

Business assets

Disposals made in settlement

Hold-over relief

Housing associations

Housing associations to

Inheritance tax charge

Instalment payments

Market value

National heritage property

National purposes

National purposes for

Non-residents

Public benefit for

Qualifying corporate bonds to charity

Recovery of tax

Recovery of tax from donee

Roll-over relief

Chargeable gains

Business assets

Held-over gain relief

Housing associations

Charities

Generally

Gifts in kind

Charities, to

Ceasing to exist after date of will

Charitable purposes, definition

Validity of gift

Denoting stamp

Discretionary trusts

Donatio mortis causa

Effect of

Essential elements

Generally

Particular property

Earnings

Educational establishments, to

Employment

Clergymen

Earnings, treated as

From third parties

In kind

Staff suggestion schemes

Exempt transactions

Exemption

Failure of

Absence of subject matter of gift, ademption

Ademption

Attesting witnesses

Capacity to inherit

Charities ceasing to exist

Children or issue

Class members

Commorientes

Criminal killing

Disclaimer

Divorce

Forced heirship

Foreign issues

Generally

Joint tenants

Lapse

Lapse, failure to survive testator

Lifetime provision

Marriage

Reasons for failure

Subsequent gifts of portion to child after date of will

Survivorship clause

Uncertainty

Uncertainty about survivorship

Forfeiture rule

Gift aid

Generally

Small donations scheme

Held-over gain relief

Hold-over relief

Housing associations

– see also Housing associations

Generally

Imperfect gifts

Administrator, in favour of

Exception, rule in Strong v Bird

Generally

Importation, relief

Inheritance tax

Abatement

Annual and small gift exemption

Attribution of value

Burden of tax

– see Burden of tax

Business assets, capital gains tax

Charitable donations, reduced inheritance tax rate

Charities

– see Charities

Consideration of marriage

Exemption limit, exceeding

Generally

Housing associations

Housing associations to

Lifetime gifts

Marriage, gifts in consideration of

National purposes

– see also National purposes

Political parties

Political parties to

Potentially exempt transfer

Reservation, subject to

Revocable

Time of making, importance

Transfers between spouses

Under £250

Inheritance tax exemption

Lifetime provisio

Lifetime transfers

Long serving employees, supply in the course of business

Lump sums

– see Lump sums

Made before death

Mail order

'free gifts' to persons becoming agents

Catalogues, contingent charge

Marriage

Meaning

Mental incapacity of donor

Minors, to

Generally

Inheritance tax

Money from companies

Motor car, value added tax

National purposes

Order of making

Other recipient

Part disposals of land

Perpetuities

Plant and machinery allowances

Disposal value

Generally

Political parties

Potentially exempt transfer

Pre-eminent objects gifted to the nation

Promotional, deductions

Property

Provision of

Reduction in value

Reservation, with

Residuary

Residuary gifts

Residue

Settlements

Settlor or close family member

Shares

Small

Small gifts by third parties

Subject to a reservation

Substantial provision for child and subsequent gift of portion

Generally

Interest on portions

Nature of portion

Relevance of testator's intention

“for the benefit of the child” requirement

Substitution of property for original gift

Time of making

Cash

Cheques

Choses in action

Contracts or binding promises

Negotiable instruments

Real property

Scots law

– see Scotland

Shares and securities

Significance

Tangible moveables

To trusts

Trading or business expenditure, deductions

Trading receipts

Types of (legacies and devises)

Unincorporated associations, to

United States forces to charitable organisations

Value added tax

Motor car

Non-supplies

Supply

Wills and deceased estates