Gifts
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
Charities ceasing to exist
Children or issue
Class members
Commorientes
Criminal killing
Disclaimer
Divorce
Generally
Joint tenants
Lapse
Lapse, failure to survive testator
Lifetime provision
Reasons for failure
Subsequent gifts of portion to child after date of will
Uncertainty
Uncertainty about survivorship
Forfeiture rule
Gift aid
Generally
Small donations scheme
Held-over gain relief
Hold-over relief
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
Business assets, capital gains tax
Charitable donations, reduced inheritance tax rate
Charities
Consideration of marriage
Exemption limit, exceeding
Generally
Housing associations
Housing associations to
Lifetime gifts
Marriage, gifts in consideration of
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
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
Residue, absolute interest in
Residue, discretionary interest in
Residue, limited interest in
Residue, successive interests in
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
Shares and securities
Significance
Tangible moveables
To trusts
Trading or business expenditure, deductions
Trading receipts
Types of (legacies and devises)
Unincorporated associations, to
Value added tax
Motor car
Non-supplies
Supply
Wills and deceased estates