Gifts subject to reservation
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