Appropriate declarations

Chargeable gains


Charitable donations relief

Medical supplies and equipment

Plant and machinery

Trading stock

Covenanted payments to

Deductions for

Disposal-related obligation

Disqualifying events, qualifying interests in land


Joint interest in land

Land held jointly

Qualifying interest in land

Qualifying investments

Relievable amount

Tainted charity donations

Value of benefit to charity

Inheritance tax

Abatement where claim settled out of charity's resources

Conditional gifts

Defeasible gifts

Free loans and use of property


Legacies, reduced rate of tax

Limited gifts

Non-charitable purposes

Postponed gifts

Settled property

Interest in land

Machinery and plant

Medical supplies and equipment

Money for relief in poor countries

Offshore funds, interest in

Open-ended investment companies, interest in


Payroll giving scheme

Post-cessation receipts

Qualifying corporate bonds

Real property


Settlor's income

Settlor-interested settlements

Shares and securities

Trading stock


Medical supplies and equipment

Receipt of benefits by donor or connected person

Trusts, from

Units in authorised unit trusts