Agricultural property relief

Aggregation of occupation and ownership

Death of transferee before transferor

Extension of relief

Farming companies

Generally

Assumption by donee of possession and enjoyment

Business property relief

Charge to tax

Agricultural property relief

Business property relief

Donors' death

Double charges, avoidance

Exemptions, availability

Generally

Release of reservation, potential charge

Directors' shareholdings

Exclusion of donor and of any benefit to him

Bank accounts

Contract or otherwise

Exclusion of the donor

Generally

Life assurance policies

Movable property

Settled property

Virtually to the entire exclusion

Farming companies, agricultural property relief

Generally

Gift, meaning

Common law background

Element of bounty, consequences

Generally

No element of bounty, consequences

Lifetime transfers

Generally

Loss to estate, example

Occupation of land

Pre-owned assets

Release of reservation

Rent-free occupation

Settled property

Tracing the subject-matter of the gift

Cash

Donee predeceasing the occasion of charge

Generally

Settled property

Subsequent gift by donee

Substitutions and accretions

Transfers on death

Exclusion of benefit to the donor

Exempt transfers

Generally

Personal representative's liability

Settled gifts

Substitutions and accretions

Variation or disclaimer, where