Agricultural property relief

Aggregation of occupation and ownership

Commentary – Tax Reporter ¶659-300

Death of transferee before transferor

Commentary – Tax Reporter ¶659-400

Extension of relief

Commentary – Tax Reporter ¶659-250

Farming companies

Commentary – Tax Reporter ¶659-350

Generally

Commentary – Quick Overview ¶16270 ; Quick Overview ¶16730

Assumption by donee of possession and enjoyment

Commentary – Tax Reporter ¶613-400

Business property relief

Commentary – Tax Reporter ¶666-100

Charge to tax

Agricultural property relief

Commentary – Tax Reporter ¶614-400

Business property relief

Commentary – Tax Reporter ¶614-400

Donors' death

Commentary – Tax Reporter ¶614-200

Double charges, avoidance

Commentary – Tax Reporter ¶614-300

Exemptions, availability

Commentary – Tax Reporter ¶614-350

Generally

Commentary – Tax Reporter ¶614-100

Release of reservation, potential charge

Commentary – Tax Reporter ¶614-250
HMRC Guidance – IHTM04064 ; IHTM14396

Directors' shareholdings

Commentary – Tax Reporter ¶613-900
HMRC Guidance – IHTM14334 ; IHTM14337

Exclusion of donor and of any benefit to him

Bank accounts

Commentary – Tax Reporter ¶613-850
Case Law – Sillars & Anor v IR Commrs ; Taylor v. R & C Commrs

Contract or otherwise

Commentary – Tax Reporter ¶613-650

Exclusion of the donor

Commentary – Tax Reporter ¶613-600

Generally

Commentary – Tax Reporter ¶613-500

Life assurance policies

Commentary – Tax Reporter ¶613-950

Movable property

Commentary – Tax Reporter ¶613-800

Settled property

Commentary – Tax Reporter ¶614-000
HMRC Guidance – IHTM14301 ; IHTM14393 ; IHTM14394
Case Law – Exors of Harry Dexter Lyon dec'd v. R & C Commrs

Virtually to the entire exclusion

Commentary – Tax Reporter ¶613-550
HMRC Guidance – IHTM14333 ; IHTM14334

Farming companies, agricultural property relief

Commentary – Tax Reporter ¶659-350

Generally

Commentary – Tax Reporter ¶613-050
HMRC Guidance – IHTM04071 ; IHTM14338

Gift, meaning

Common law background

Commentary – Tax Reporter ¶613-200

Element of bounty, consequences

Commentary – Tax Reporter ¶613-300
HMRC Guidance – IHTM14316

Generally

Commentary – Tax Reporter ¶613-150

No element of bounty, consequences

Commentary – Tax Reporter ¶613-250

Lifetime transfers

Generally

Commentary – Tax Reporter ¶607-200

Loss to estate, example

Commentary – Tax Reporter ¶607-850

Occupation of land

Commentary – Tax Reporter ¶613-750

Pre-owned assets

Commentary – Quick Overview ¶16205

Release of reservation

Commentary – Tax Reporter ¶614-250
HMRC Guidance – IHTM04064 ; IHTM14396

Rent-free occupation

Commentary – Tax Reporter ¶613-750

Settled property

Commentary – Quick Overview ¶16205 ; Quick Overview ¶16290

Tracing the subject-matter of the gift

Cash

Commentary – Tax Reporter ¶614-550

Donee predeceasing the occasion of charge

Commentary – Tax Reporter ¶614-700

Generally

Commentary – Tax Reporter ¶614-500

Settled property

Commentary – Tax Reporter ¶614-750

Subsequent gift by donee

Commentary – Tax Reporter ¶614-650

Substitutions and accretions

Commentary – Tax Reporter ¶614-600
HMRC Guidance – IHTM14373

Transfers on death

Personal representative's liability

Commentary – Tax Reporter ¶183-125

Variation or disclaimer, where

Commentary – Quick Overview ¶16345