Incidence of tax
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