– see also Settled property

Accrued income

Accumulation and maintenance settlements

Administration of estate not completed

Annual exemption, application of

Beneficiaries

– see 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