Acceptance of property in satisfaction of



Accumulation and maintenance settlements

Accumulation and maintenance trusts

Adjustment of tax

Adjustments or repayments of tax


– see also Administration of tax

Assessments and determinations


Time limits for assessments, claims etc.

Administrative costs

Agricultural property

Agricultural property relief


Agricultural property relief, gifts of business assets

Agricultural tenancies

Annual exemption


Attribution of

Carry-forward of unused

Close companies



Interaction with other exemptions

Potentially exempt transfers

Settled property

Transfers on the same day

Annual exemption (use by power of attorney)

Anti-avoidance rules

Appeal against notice of determination

Appeal heard after out of time application

Appeal struck out


– see Appeals

Appellant permitted to give oral evidence

Appellant's lifetime transfers to a settlement

Appointment of settled property

Charities, transfers of value

Exempt government securities


Appointment out of discretionary trust within three months of death, deceased's wishes

Apprenticeship levy

Application of other regimes

Assessments, time limits for

Assignment of reversionary interest in shares

Associated operations

Avoidance scheme

Government securities in foreign ownership

Newspaper-Franco scheme

Potentially exempt transfer

Reverter to settlor, Ramsay principle

Avoidance schemes

Bank joint accounts offshore comprising deceased's estate

Bankruptcy of executor beneficiary

Bare trusts

Beneficiaries, allocation of exemption

Bequest for sporting purposes, charitable gift exemption

Bereaved minors

Bonus issues

Bradford &Bingley shareholders

Building society accounts

Held as trustee/power to dispose of

Left out of return, additional tax

Burden of tax

– see also Incidence of tax


Business property

Business property relief


Business protection

By-pass trusts

– see also By-pass trusts



Caravan parks

Care home costs

Case law review

Certificates of discharge

Changes in distribution of deceased's estate

Chargeable events under relevant property trusts

Chargeable gains


Gifts of non-business assets post-31 March 1989

Chargeable lifetime transfers (reporting of)

Chargeable transfer



Scope of charges

Chargeable transfers

Charging provisions


Close companies

Companies other than close companies

Connected persons

Corporations sole

Husband and wife


Joint owners


Trust beneficiaries


Unincorporated associations

Charitable donations, reduced inheritance tax rate

Charitable trusts


Charity residuary beneficiary

Choice of trust

Civil partners

Close companies

– see also Close companies


Transfers of value

Conditional exemptions

Amount of charge

Designations and undertakings



Construction of will clause

Contributions on behalf of others

Crystallisation of liability


Cumulation of transfers

Calculation using tax tables

Chargeable lifetime transfer

Exemptions and their use

Potentially exempt transfer

Present position

Cumulation period

Damages, public revenue dividend

Date due


Death benefits

Debts (whether deductible where reservation of benefit)

Deceased granted reversionary sub-lease out of leasehold interest

Deceased reduced value of estate before death

Deceased's estate

– see Estate

Deed of variation

Deeds of variation

Deemed disposal

Deemed domicile

Delivery of accounts

Disabled person, trust property under will trust forming part of estate on death

Disabled persons (trusts for)

Disabled persons' trusts

Disclaimer of benefit under legacy, failure to meet legal requirements


Disclosure of tax avoidance schemes

Disclosure of tax avoidance schemes (pre-1 April 2018)

Discretionary trusts


Exit charge

General rules

Joint settlors


Periodic charge

Ten-year anniversary charge

Discrimination, human rights


– see also Dispositions

Connected person

Gratuitous benefit, payment to funded unapproved retirement benefit scheme

Maintenance of spouse, cash gift or half-share in house

Distribution of property settled by will, transfer of shares from discretionary trust

Documents, service of


– see also Domicile

Electing to be UK domiciled


Domicile (deemed)

Domicile of choice

Donor bearing tax


Discretionary trusts

Grossing up, where necessary

Lifetime gifts

Net gift following previous gifts



Double charges

– see also Double charges


Double taxation agreements

Double taxation relief

Due dates

Election for UK domicile

Employee ownership

Employee trusts

Employer-financed retirement benefit schemes

Estate duty

Estate property

Estate, wife's interest in husband's estate forming part of her estate on death

Estates in administration

Interest in residue


Settlements created by survivorship clauses

Specific and pecuniary legacies

Excepted estates

Excepted group life policies

Excepted lifetime transfers, no account required

Excepted settlements

Excepted terminations and chargeable events

Excluded property

– see also Excluded property



Reversionary interests


Visiting forces, property of

Excluded property trusts

Executorship costs

Exempt and non-exempt joint beneficiaries

Exempt transfers

– see also Exempt transfers

Capital distributions

Normal expenditure out of income



Exemptions and reliefs, generally

Exit charges

By-pass trusts

Discretionary trusts


Pension payments to beneficiaries

Failure to lodge tax return on death of life tenant

Fall in value relief

– see also Fall in value relief

Interests in land

Qualifying investments

Quoted securities, sold

Family provision

Applications for


Farm cottages


Flexi-access drawdown

Flexible trusts (pre-22 March 2006)

Fraud, recovery of tax

Free movement of capital

Exclusion of tax advantages

Immovable property located in member state, right to allowance against taxable value

Freedom of establishment, exclusion of tax advantages

Funeral expenses

Furnished holiday letting business

General anti-abuse rule

Provisional counteractions


Gift aid qualifying donation, repayment of tax

Gift of residue exempt under Inheritance Tax Act 1984 ('IHTA 1984')

Gift with reservation


Annual exemption

Business assets

Charities to

In consideration of marriage/civil partnership

Non/UK domiciled spouse/civil partner


Gifts for national purposes etc

Gifts made by attorneys, validity of

Gifts to charities, lower rate of tax

Gifts to the nation

Gifts with reservation

Gratuitous benefit (intention to confer)

Grossing up

Historic buildings

Historical background


History of

HMRC questionnaire

HMRC's power to require information

Husband and wife

Identification of donated property

Immediate post-death interest trusts

Incidence of tax

– see also Incidence of tax


Increased nil-rate band


Instalment option

Insurance-linked products

Interaction with other capital taxes

Interaction with VAT

Interest in a pension fund, general rules

Interest in possession

Interest in possession trusts (pre 22 March 2006)

Interest in possession, avoidance

Interest in possession, settled property

Interest on tax due

Interest on unpaid/overpaid tax

Intestate rules



Inventory containing estimated valuations, executor acting in accordance with accepted principles

Investment properties

Isle of Man trust

Anti-avoidance case law

Excluded property or acquired for consideration

Tax planning arrangement involving transfer of reversionary interest

Transfer of value

Joint ownership

Land, gifts of interests in

Leasehold carveouts


Letters of administration, no application for grant of




Exceptions from and limitations of


Incidence that all IHT should be paid out of residue

Interaction of liabilities and other reliefs

Personal representative

Residuary beneficiary through negligence and breach of duty of care

Licence to sub-let given by landlord to deceased

Life assurance policies and annuities, transfer of value

Life assurance protection plans

Lifetime care plans

Lifetime estate, meaning

Lifetime gifts to trusts

Lifetime pilot settlements

Lifetime transfers

– see also Lifetime transfers

Delivery of accounts

Due dates for payment


Lifetime transfers of death benefits

Loan to pay, interest relief

Loans re UK residential property

Loans to pay, interest relief

Loans to purchase land by partnership, relief

Location of assets

Lump sum death benefits


Exit charges on payments to beneficiaries

Flexi-access pensions



Nominating dependant/nominee or successor

Omission to exercise right

Payments made two years after member's death

Powers of appointment


Maintenance funds

Maintenance payments paid to ex-wife, part of estate of wife on death

Marital breakdown, inter-spouse transfers

Meaning of spouse, transfers between spouses

Money in a bank account was jointly owned by the deceased

National heritage property

Negligible value (transfer value)

Nil rate band

Capital transfer tax

Estate duty

Lifetime transfers

Transfers on death/within seven years before death

Nil rate band legacy

Transferable nil rate band

Nil rate band trust

Absence of signed notice of severance

Consideration of other methods of severance

Draft notice produced

Evidence sufficient to show that original notice served

Joint tenancy of property severed

Weight of draft in context of other evidence

No interest in possession, settled property

Non domicile IHT planning

Non domiciled spouses

Non-domiciliaries occupying UK residential property


Non-resident companies

Non-resident trusts

Non-resident companies

Non-resident trust

Normal expenditure out of income

Northern Rock shareholders

Notice of appeal, extension of time limit for serving

Notice of determination


Time limits for

Occasions of charge

Basic concepts



Intention of the tax

Measurement of the charge

Settled property

Offshore trusts

Omission to exercise a right

Omission to take lifetime benefits

On establishing trust

Order to provide money/property

Ordinary residence



Participators in close company, deemed disposal

Particular problems of pension benefits

Partnership assets, transfer of


Agricultural property relief

Charging provisions


Payment of tax

Payment of, loan interest relief


– see also Penalties

Criminal proceedings

Delivery of accounts, failure to make

Disclosure of overseas trusts, failure to make a return


Incorrect information

Incorrect returns

Information and documents, failure to provide

Penalty on beneficiary for error in inheritance tax account (IHT 400)

Pension benefits deferred, diminuation of deceased's estate

Pension drawdown funds


Associated operations

By-pass trust


Death before age 75

Death benefits

Death on or after age 75

Exclusion from estate

Flexi-access pensions

Form IHT 409

General power of appointment

General rules

Gratuitous benefit

Omission to exercise a right

Overview of recent changes

Pension commencement lump sum

Pension plans

Structure of scheme


Transfers of value

Periodic charges

Permission given to appeal out of time

Personal injury trust

Persons chargeable


– see Tax planning

Potentially exempt transfers


Potentially exempt transfers (failed)

Power of appointment

Power of appointment over property

Power of attorney, validity of gifts made under

Powers of attorney

Pre-owned assets

– see also Pre-owned assets


Intangible property in settlor interested trusts


Pre-owned assets, charge to tax

Prescribed rates of interest

Probate (avoiding)

Property chargeable

Property disposed of by way of gift, subject to a reservation under Finance Act 1986, s. 102

Property was in the sole beneficial ownership of the deceased

Protective trusts

Protective trusts, appointment of trust property

Provision of additional services

Quick succession relief

Ramsay principle


Calculation after change in rates

Changes in rates

Charitable legacies



Lifetime transfers

Maintenance funds, property leaving the fund



Recovery of tax

Recovery of unpaid tax, bankruptcy of executor beneficiary

Registration requirement for trusts

Relevant property regime

Relevant trust not subject to jurisdiction of UK courts

Relief for gifts to charities


Annual exemption

Exempt gifts


Gifts for family maintenance

Gifts re marriage

Inter-spouse transfers

Lifetime gifts (PETs)

Normal expenditure out of income

Residence nil rate band

Small gifts

Repayment of tax following order


Included in estate

Replacement of estate duty


Residential property in UK

Residue of estate given to exempt and non-exempt beneficiaries, calculation

Retrospective application of legislative provision

Reversionary interests

Reversionary lease as part of inheritance tax saving scheme

Rights issues

Rules relating to pension plans

Rysaffe planning

Sale of land

From deceased's estate, administrator's entitlement to relief

Within three years of death

Scope of charges

Scrip dividends, capital or income

SDLT to be considered alongside

Series of transactions, Ramsay principle

Service of documents

Settled property

Settlement nil rate band



Settlor non-UK domiciled, settlement made for purposes of Inheritance Tax Act 1984

Settlor, death of

Shared occupation schemes


Shares and securities

Small estates

Small gift exemption

Soft drinks industry levy

HMRC powers

Special charge



Lifetime transfers of death benefits

Transfers to another scheme

Statutory test

Staying/dismissing proceedings

Structure of pension schemes

Succession planning where BPR not available

Survivorship clause

Survivorship clauses


Statutory presumptions

Will drafting

Taper relief

Temporary non-residence

Ten-year anniversary

Territorial limits

Excluded property, summary


Property situated outside UK

Settled property situated outside the UK

Time limits for assessments and claims

Time limits for claims


Delivery of accounts

Payment of tax

Transactions by trustees set aside, application of Hastings-Bass rule

Transfer of funds to personal pension plan while diagnosed with terminal cancer

Transfer of value

Appointment of trust property to charities

Associated operations

Deed of partition before death

Life assurance policies and annuities, associated operations

Omission to take lifetime benefits

Transferable nil rate band

Transfers between spouses, unmarried persons

Transfers by spouses/civil partners

Transfers of pension to another scheme

Transfers of value


Dispositions which are not



Transfers of value (whether negligible)

Transfers on death

– see also Transfers on death

Delivery of accounts

Due dates for payment

Transfers to partnerships

Transfers within seven years before death


Treatment of property subject to an order

Tribunal's jurisdiction over respondents' decision, refuse discretion to accept loss relief under Income Tax Act 2007, s. 64 and 72

Trustee's failure to respond to correspondence from 13 August 2010 including appearance on hearings

Trustees absolute discretion over wife's occupation of former matrimonial home

Trustees, limited liability


Trusts for the disabled

Two-year discretionary trust

UK domicile election


Charge for


Unpaid, rate of interest


– see also Valuation for inheritance tax; Value for inheritance tax; Valuation

Agricultural tenancy, hypothetical purchaser

Assets forming part of estate, free movement of capital

Assets, jurisdiction of Lands Tribunal

Convertible unsecured loan stock, valuation of conversion rights

Deceased's interest in freehold property

Land, freehold and tenancy interest

Limitation period for registered shares, location of centre of company management

Reserved rights to life annuity

Unquoted shares, open market value

Value, determination on death

Values below which no account required

Variation and disclaimers

Victims of persecution during Second World War era

Whole or part of business

Will planning


– see Woodlands

Working farmer relief

Works of art

– see also Works of art


Works of art, proposed variations to open access