Agricultural property

Legislation/Regulatory – FA86 Sch. 20, para. 8 ; FA87 s. 58

Anti-avoidance provision

Legislation/Regulatory – FA86 Sch. 20, para. 6, 7

Assumption by donee of possession and enjoyment

Legislation/Regulatory – FA86 s. 102(1)(a)
HMRC Guidance – IHTM14301 ; IHTM14314 ; IHTM14332 ; IHTM14333 ; IHTM14453 ; IHTM17074 ; IHTM44104

Business property

Legislation/Regulatory – FA86 Sch. 20, para. 8 ; FA87 s. 58

De minimus rule

Legislation/Regulatory – IRInt. 1001

Double charges

Legislation/Regulatory – SI 1987/1130 reg. 5

Dwelling-house, occupation of

Legislation/Regulatory – FA86 s. 102

Excepted estate treatment does not apply

Commentary – Finney on Personal Representatives 8.3.8

Exclusion of benefit where full consideration paid

Legislation/Regulatory – IRInt. 1001

General provision

Legislation/Regulatory – FA86 s. 102, Sch. 20
HMRC Guidance – IHTM04072 ; IHTM14315 ; IHTM14335 ; IHTM14341 ; IHTM14373 ; IHTM24202 ; IHTM24203 ; IHTM24204 ; IHTM24205 ; IHTM25383 ; IHTM44105 ; VOACGTSEC1_PART9

Generally

Case Law – Buzzoni & Ors [2011] TC 01129 ; Buzzoni & Ors v Revenue and Customs Commissioners. [2012] BTC 1,727 ; Exors of Harry Dexter Lyon dec'd v. R & C Commrs (2007) Sp C 616 ; Ingram & Anor v. Inland Revenue Commissioners. [1997] BTC 8,009 ; Ingram & Anor v. Inland Revenue Commissioners. [1998] BTC 8,047 ; Ingram & Anor v. Inland Revenue Commissioners. [1995] BTC 8,010 ; Inland Revenue Commissioners v Eversden & Anor (Executors of Greenstock dec'd). [2002] BTC 8,035 ; Inland Revenue Commissioners v Eversden & Anor (Executors of Greenstock dec'd). [2003] BTC 8,028 ; Sillars & Anor v IR Commrs (2004) Sp C 401

Inheritance tax on, liability for

Liability for

Commentary – Finney on Personal Representatives 9.5.4

Liability of PRs

Commentary – Finney on Personal Representatives 10.9.1

Statutory indemnity

Commentary – Finney on Personal Representatives 10.9.4

Interest in land

Anti-avoidance

Legislation/Regulatory – FA86 Sch. 20, para. 6, 7

Generally

Legislation/Regulatory – FA86 s. 102A, 102C

Share of an interest in land

Legislation/Regulatory – FA86 s. 102B, 102C

Life assurance policies

Legislation/Regulatory – FA86 Sch. 20, para. 7

Part of estate for IHT but not for probate

Commentary – Finney on Personal Representatives 9.5.4

Property by donee

Legislation/Regulatory – FA86 Sch. 20, para. 2(4), (5), 4

Securities

Legislation/Regulatory – FA87 s. 58

Settled property

Legislation/Regulatory – FA86 Sch. 20, para. 5
HMRC Guidance – IHTM14401 ; IHTM24205

Specified transfers

Commentary – Finney on Personal Representatives 8.3.6

Substitutions of property for original gift

Legislation/Regulatory – FA86 Sch. 20, para. 2-4

Termination of interests in possession

Legislation/Regulatory – FA86 s. 102ZA, Sch. 20, para. 4A

Termination of reserved benefits, annual exemption

Legislation/Regulatory – IRInt. 1001