Agricultural property

Anti-avoidance provision

Assumption by donee of possession and enjoyment

Business property

De minimus rule

Double charges

Dwelling-house, occupation of

Excepted estate treatment does not apply

Exclusion of benefit where full consideration paid

General provision


Inheritance tax on, liability for

Liability for

Liability of PRs

Statutory indemnity

Interest in land



Share of an interest in land

Life assurance policies

Part of estate for IHT but not for probate

Property by donee


Settled property

Specified transfers

Substitutions of property for original gift

Termination of interests in possession

Termination of reserved benefits, annual exemption