Apportionment

Annuities

Attribution of legacies to a part of estate

Future interests

Generally

Property other than outright bequests

Donatio mortis causa

Exempt bequests

Generally

Gifts within seven years of death

Inheritance tax

Interest in possession

National heritage property

Personal property in the UK

Personal representatives, reimbursement

Potentially exempt transfers

Power of appointment, general

Property outside UK

Real property in the UK

Testamentary expense, tax treatment

Testator, express direction

Burden imposed

Directions freeing property from tax

Generally

Grossing up, possibility

Practical considerations