Gifts with reservation
Agricultural property
Anti-avoidance provision
Assumption by donee of possession and enjoyment
Business property
De minimus rule
Double charges
Dwelling-house, occupation of
Exclusion of benefit where full consideration paid
General provision
Generally
Inheritance tax on (liability for)
Interest in land
Anti-avoidance
Generally
Share of an interest in land
Life assurance policies
Property by donee
Securities
Settled property
Specified transfers
Substitutions of property for original gift
Termination of interests in possession
Termination of reserved benefits, annual exemption