Acceptance of property in satisfaction of

Accounts

Generally

Accumulation and maintenance settlements

Accumulation and maintenance trusts

Accumulations, minors and

Adjustment of tax

Adjustments or repayments of tax

Administration

– see also Administration of tax

Assessments and determinations

Generally

Time limits for assessments, claims etc.

Agricultural property

Agricultural property relief

Generally

Agricultural property relief, gifts of business assets

Agricultural relief

Agricultural tenancies

Amount of

Annual exemption

Amount

Attribution of

Carry-forward of unused

Close companies

Description

Generally

Interaction with other exemptions

Potentially exempt transfers

Settled property

Transfers on the same day

Annual exemption (use by power of attorney)

Appeal against notice of determination

Appeal heard after out of time application

Appeal struck out

Appeals

– 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

Generally

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

Apprenticeship levy

Application of other regimes

As expense of estate

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

Basics of IHT

Background

Exemptions

Generally

Nil rate band

Rates of tax

Reliefs

Residence nil rate band

Beneficiaries, allocation of exemption

Bequest for sporting purposes, charitable gift exemption

Bereaved minors

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

Generally

Business property

Business property relief

Generally

Business protection

By-pass trusts

– see also By-pass trusts

Generally

Calculation

Care home costs

Certificates of discharge

Changes in distribution of deceased's estate

Charge on death

Chargeable events under relevant property trusts

Chargeable gains

Generally

Gifts of non-business assets post-31 March 1989

Chargeable lifetime transfers (reporting of)

Chargeable transfer

Cumulation

Generally

Scope of charges

Chargeable transfers

Charging provisions

Children

Close companies

Companies other than close companies

Connected persons

Corporations sole

Husband and wife

Individuals

Joint owners

Partnerships

Trust beneficiaries

Trustees

Unincorporated associations

Charitable donations, reduced inheritance tax rate

Charitable trusts

Charities

Charity residuary beneficiary

Choice of trust

Civil partners

Documents retained by personal representatives of first partner to die

Transfer of nil-rate band between

Civil partnerships and married couples, orders under

Close companies

– see also Close companies

Generally

Commorientes

Compliance with testator's wishes

Conditional exemptions

Amount of charge

Designations and undertakings

Generally

Consolidation

Construction of will clause

Contributions on behalf of others

Cumulation

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

Death

Death benefits

Death of member of armed forces on active service

Death, principal exemptions at

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

Generally

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

Disclaimers

Disclosure of tax avoidance schemes

Discretionary trusts

Consultations

Exit charge

General rules

Generally

Joint settlors

Overview

Periodic charge

Ten-year anniversary charge

Discretionary will trusts

Discrimination, human rights

Dispensing with account for

Dispositions

– 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

Distribution risks

Documents, service of

Domicile

– see also Domicile

Electing to be UK domiciled

Generally

Domicile (deemed)

Domicile of choice

Donor bearing tax

Death

Discretionary trusts

Grossing up, where necessary

Lifetime gifts

Net gift following previous gifts

DOTAS

Generally

Double charges

– see also Double charges

Generally

Double taxation agreements

Double taxation relief

Due dates

Election for UK domicile

Employee ownership

Employee trusts

Employer-financed retirement benefit schemes

Estate duty

Estate on death

Estate property

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

Estates exempt from

Death from pre-existing disease or injury responding to emergency circumstances

Death of member of armed forces caused by injury or disease received

Death on or after 19 March 2014 of member of emergency services

Estates in administration

Interest in residue

Scotland

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

Generally

Meaning

Reversionary interests

Settlements

Visiting forces, property of

Excluded property trusts

Exempt and non-exempt joint beneficiaries

Exempt transfers

– see also Exempt transfers

Capital distributions

Normal expenditure out of income

Exemptions

Generally

Exemptions and reliefs

Exemptions and reliefs, generally

Exit charges

By-pass trusts

Discretionary trusts

Generally

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 home

Family investment companies

Family maintenance (dispositions for)

Family provision

Applications for

Generally

Farm cottages

Filing of returns by PRs

Flexi-access drawdown

Flexible trusts (pre-22 March 2006)

Foreign currency

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

Furnished holiday letting business

General anti-abuse rule

Provisional counteractions

Generally

Gift aid qualifying donation, repayment of tax

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

Gift with reservation

Gifts

Annual exemption

Business assets

Charities to

In consideration of marriage/civil partnership

Non/UK domiciled spouse/civil partner

Small

Gifts for national purposes etc

Gifts in contemplation of marriage

Gifts made by attorneys, validity of

Gifts to charities, lower rate of tax

Gifts to the nation

Gifts to UK charities

Gifts with reservation

Gifts with reservation of benefit

Generally

Gifts, failure of

Grant of representation, on applying for

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

Generally

Increased nil-rate band

Indemnities for PRs

Information

Instalment option

Instalments, payments by

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

Generally

Scotland

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

Late appeals

Leasehold carveouts

Letters of administration, no application for grant of

Liability

Exceptions from and limitations of

Generally

Incidence that all IHT should be paid out of residue

Personal representative

Residuary beneficiary through negligence and breach of duty of care

Liability at death

Liability of executor de son tort

Liability of PRs

Licence to sub-let given by landlord to deceased

Life assurance policies and annuities, transfer of value

Life assurance protection plans

Life policies

Lifetime care plans

Lifetime gifts to trusts

Lifetime pilot settlements

Lifetime tax planning

Lifetime transfers

– see also Lifetime transfers

Delivery of accounts

Due dates for payment

Generally

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

Application

Exit charges on payments to beneficiaries

Flexi-access pensions

Generally

Gifted

Nominating dependant/nominee or successor

Omission to exercise right

Payments made two years after member's death

Powers of appointment

Summary

Maintenance funds

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

Marital breakdown, inter-spouse transfers

Meaning of PRs

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

Generally

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

Generally

Non-resident companies

Non-resident trusts

Non-resident companies

Non-resident trust

Normal expenditure out of income

Generally

Northern Rock shareholders

Notice of appeal, extension of time limit for serving

Notice of determination

Generally

Time limits for

Occasions of charge

Basic concepts

Death

Generally

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

Overpayment

Overview

Participators in close company, deemed disposal

Particular problems of pension benefits

Partnership assets, transfer of

Partnerships

Agricultural property relief

Charging provisions

Payment

Payment of

As condition for probate

Late payment

Statutory requirement

Payment of tax

Payment of, loan interest relief

Penalties

– see also Penalties

Criminal proceedings

Delivery of accounts, failure to make

Disclosure of overseas trusts, failure to make a return

Generally

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 death benefits

Pension drawdown funds

Pensions

Associated operations

By-pass trust

Contributions

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

Transfers of value

Periodic charges

Permission given to appeal out of time

Personal injury trust

Persons chargeable

Planning

– see Tax planning

Potentially exempt transfers

Generally

Potentially exempt transfers (failed)

Potentially exempt transfers, loss of exemption for

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

Chattels

Intangible property in settlor interested trusts

Land

Pre-owned assets, charge to tax

Prescribed rates of interest

Probate (avoiding)

Probate returns

Property chargeable

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

Property not disposable by will

Property was in the sole beneficial ownership of the deceased

Protective trusts

Protective trusts, appointment of trust property

Qualifying interest in possession

Quick succession relief

Ramsay principle

Rates

Calculation after change in rates

Changes in rates

Charitable legacies

Death

Generally

Lifetime transfers

Maintenance funds, property leaving the fund

Woodlands

Rates of

Rates of tax

Recovery

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

Reliefs

Annual exemption

Date of death

Exempt gifts

Generally

Gifts for family maintenance

Gifts re marriage

Inter-spouse transfers

Lifetime gifts (PETs)

Normal expenditure out of income

Residence nil rate band

Small gifts

Reliefs and exemptions

Repayment of tax following order

Generally

Included in estate

Residence

Residence nil rate band

Residential property in UK

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

Retrospective application of legislative provision

Returns

Reversionary interests

Reversionary lease as part of inheritance tax saving scheme

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

Scope of charges

Scrip dividends, capital or income

Series of transactions, Ramsay principle

Service of documents

Settled property

Settlement nil rate band

Settlements

Generally

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

Settlor, death of

Shared occupation schemes

Shareholders

Small estates

Small gift exemption

Small gifts exemption

Soft drinks industry levy

HMRC powers

Special charge

Contributions

Generally

Lifetime transfers of death benefits

Transfers to another scheme

Spouses

Documents retained by personal representatives of first spouse to die

Transfer of nil-rate band between

Staying/dismissing proceedings

Structure of pension schemes

Survivorship clause

Survivorship clauses

Generally

Statutory presumptions

Will drafting

Survivorship unknown

Survivorship, joint property

Taper relief

Temporary non-residence

Ten-year anniversary

Territorial limits

Excluded property, summary

Generally

Property situated outside UK

Settled property situated outside the UK

Testator's wishes, variation/compliance

Time limits for assessments and claims

Time limits for claims

Time-limits

Delivery of accounts

Payment of tax

Timing

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

Generally

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 property on death

Transfers of value

Disposition

Dispositions which are not

Generally

Meaning

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

Treaties

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

Trusts for the disabled

Two-year discretionary trust

UK domicile election

Unpaid

Charge for

Recovery

Unpaid, rate of interest

Valuation

– 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

Valuations

Value, determination on death

Values below which no account required

Variation

Variation and disclaimers

Victims of persecution during Second World War era

Will planning

Will trusts

– see Will trusts

Woodlands

– see Woodlands

Woodlands relief

Working farmer relief

Works of art

– see also Works of art

Generally

Works of art, proposed variations to open access