Apportionment

Annuities

Commentary – Tax Reporter ¶630-600

Attribution of legacies to a part of estate

Commentary – Tax Reporter ¶630-550

Future interests

Commentary – Tax Reporter ¶630-600

Generally

Commentary – Tax Reporter ¶630-500

Property other than outright bequests

Commentary – Tax Reporter ¶630-600

Donatio mortis causa

Commentary – Tax Reporter ¶630-000

Exempt bequests

Commentary – Tax Reporter ¶629-800

Generally

Commentary – Tax Reporter ¶600-200 ; Tax Reporter ¶629-600

Gifts within seven years of death

Commentary – Tax Reporter ¶630-200

Inheritance tax

Commentary – Essential Tax Companion ¶1935

Interest in possession

Commentary – Tax Reporter ¶630-100

National heritage property

Commentary – Tax Reporter ¶629-950

Personal property in the UK

Commentary – Tax Reporter ¶629-850

Personal representatives, reimbursement

Commentary – Tax Reporter ¶629-700

Potentially exempt transfers

Commentary – Tax Reporter ¶611-500

Power of appointment, general

Commentary – Tax Reporter ¶630-050

Property outside UK

Commentary – Tax Reporter ¶630-150

Real property in the UK

Commentary – Tax Reporter ¶629-900

Testamentary expense, tax treatment

Commentary – Tax Reporter ¶629-750

Testator, express direction

Burden imposed

Commentary – Tax Reporter ¶630-300

Directions freeing property from tax

Commentary – Tax Reporter ¶630-350

Generally

Commentary – Tax Reporter ¶630-250

Grossing up, possibility

Commentary – Tax Reporter ¶630-400

Practical considerations

Commentary – Tax Reporter ¶630-400