Interest in possession
Accrued income
Accumulation and maintenance settlements
Administration of estate not completed
Annual exemption, application of
Beneficiaries
Close companies
Generally
Participators
Creation
Capital distribution
Generally
Disclaimer
Disposal of interest
Disposition for money's worth
Entitlement on wife's death, retained interest or disclaimer
Exceptions from charge on death
Excluded property
Deemed domicile
No tax payable
Exemptions, excluded
Gifts in consideration of marriage, application of
Gifts with reservation
Life assurance policies entered into before 22 March 2006
Maintenance fund following
Generally
Relief property entering
Meaning
National heritage property
Non-resident beneficiaries
Occupation of trust property
Beneficiary
Tenant in common
Trustee's powers
On or after 22 March 2006
Outline
Partial entitlement
Generally
Lease as settlement
Treasury order varying deemed value of interest
Participators in close companies
Potentially exempt transfers, rate of charge
Power to augment income
Quick succession relief
Reduction of value of
Reversion to settlor or spouse
Scotland
Settled property
Alimentary liferent, construction of trust deed
Appointment
Appointment, exempt government securities
Beneficial entitlement
Close company's attributed to participators
Company's occupation of property comprised in trust fund
Protective trust, termination of life interest
Survivor's entitlement on death
Settled property with qualifying interest in possession
Settlor or spouse, initial interest
Share in matrimonial home
Sole beneficiary of discretionary trust
Specified entitlement
Generally
Treasury order varying deemed value of interest
Spouse becoming beneficially entitled on death of beneficiary
Substitution immediately before vesting day
Tax burden, allocation among beneficiaries
Termination
Generally
Transfer of value
Value transferred by hypothetical transfer of value
Termination of
Charge to tax
Disabled person's interest
Disposal for maintenance of beneficiary's family
Disposal of interest
During beneficiary's life
Excepted terminations, delivery of accounts
Exceptions from charge
Exceptions from charge on death
Exemption
Interest arising on or after 22 March 2006
Reversion to settlor or spouse
Transitional serial interest
Transfers of value after 17 March 1987
Treatment of for tax purposes
Trustees' annuities
Use and enjoyment of property
Value for tax
Beneficiary's entitlement
Lease as settlement
Partial entitlement
Specified entitlement