Abatement

Claim settled out of beneficiary's own resources

Generally

Attribution of

Benefit of public or nation

Corporation tax reduction

Income tax/capital gains tax reduction

Inheritance tax exemption

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

United States forces, concessionary relief

Charity

Payroll giving scheme

Plant and machinery

Property settled by gift

Shares and securities

Trading stock

Class

Conditional deathbed

Deathbed

Denoting stamp

Disclaimer, partial

Discretionary trusts

Donees

Earnings

Educational establishments, to

Effective

Employment

Clergymen

Earnings, treated as

From third parties

In kind

Staff suggestion schemes

Exempt transactions

Exemption

Exonerated, lapse of

Failure of

Ademption

Burden of proof

Capacity to inherit

Charity no longer exists

Commorientes

Criminal killing

Disclaimer

Divorce

Forced heirship

Foreign issues

Generally

Lapse

Marriage

Reasons for failure

Survivorship clause

Survivorship, uncertainty

Uncertainty

Freehold

Gift aid

Generally

Small donations scheme

Held-over gain relief

Hold-over relief

Housing associations

– see also Housing associations

Generally

Imperfect

Administrator, in favour of

Generally

Strong v Bird rule in

To executors

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

Charities, lower rate tax

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

Joint

Lapse, failure to survive testator

Lifetime

Lifetime transfers

Long serving employees, supply in the course of business

Lump sums

– see Lump sums

Mail order

'free gifts' to persons becoming agents

Catalogues, contingent charge

Marriage

Meaning

Mental incapacity of donor

Money from companies

Motor car, value added tax

National purposes

Order of making

Other recipient

Part disposals of land

Personality

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 –

Residue

Settlements

Settlor or close family member

Shares

Small

Small gifts by third parties

Subject matter, absence of

Subject to a reservation

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 children

To issue

Trading or business expenditure, deductions

Trading receipts

Types of (legacies and devises)

United States forces to charitable organisations

Value added tax

Motor car

Non-supplies

Supply

Vested, intermediate income

Wills and deceased estates