– see also Debts; Expenses, debts and liabilities

Abatement of on death

Legislation/Regulatory – FA86 s. 103

Accountable in valuing estate

Legislation/Regulatory – IHTA84 s. 5(4), 162
HMRC Guidance – IHTM14547 ; IHTM30044

Basis

Class 1A contributions

– see Class 1A contributions

Class 1B contributions

– see Class 1B contributions

Class 4 contributions

– see Class 4 contributions

Class 1 contributions

Commentary – Tax Reporter ¶1005-100
Legislation/Regulatory – SSCBA92 s. 6

Class 1A contributions

Legislation/Regulatory – SSCBA92 s. 10(2)
HMRC Guidance – NIM13111 ; NIM13115 ; NIM17554

Class 2 contributions

Commentary – Tax Reporter ¶1015-000
Legislation/Regulatory – SSCBA92 s. 11

Companies

Commentary – Stamp Taxes Reporter ¶130-110

Computation

Legislation/Regulatory – IHTA84 s. 162(3)
HMRC Guidance – IHTM14547 ; IHTM28110

Contracts

Generally

Legislation/Regulatory – IHTA84 s. 163(1)
HMRC Guidance – IHTM09772 ; IHTM09774 ; IHTM09775 ; IHTM25120

Pre-27 March 1974

Legislation/Regulatory – IHTA84 s. 163(2)
HMRC Guidance – IHTM09772 ; IHTM09776

Contributions, general power to regulate

Legislation/Regulatory – SSCBA92 s. 19

Crown transactions

Commentary – Stamp Taxes Reporter ¶130-600

Directors

Legislation/Regulatory – SSAA92 s. 121C

Disregarded employments

Commentary – Tax Reporter ¶1003-150

Double charges

Legislation/Regulatory – SI 1987/1130 reg. 6

Employment status

Commentary – Tax Reporter ¶1000-900

Financing certain relievable property

Legislation/Regulatory – FA2013 Sch. 36, para. 3 ; IHTA84 s. 162B, 162C

Financing excluded property

Legislation/Regulatory – FA2013 Sch. 36, para. 3 ; IHTA84 s. 162A, 162C

Foreign

Legislation/Regulatory – FA2013 Sch. 36, para. 2(3) ; IHTA84 s. 162(5)

General provision

Legislation/Regulatory – SSCBA92 s. 1(6)

Incumbrance on property

Legislation/Regulatory – FA2013 Sch. 36, para. 2(2) ; IHTA84 s. 162(4)
HMRC Guidance – IHTM25121 ; IHTM27054 ; IHTM28014 ; IHTM28020 ; IHTM28021 ; IHTM28023 ; IHTM28024 ; IHTM28391 ; IHTM28392 ; IHTM28395

Joint purchasers

Commentary – Stamp Taxes Reporter ¶130-405

Land transaction returns

Commentary – Stamp Taxes Reporter ¶90-205

Life assurance policies arising under

Legislation/Regulatory – FA86 s. 103(7)
HMRC Guidance – IHTM28180

Non-resident

Legislation/Regulatory – IHTA84 s. 162(5)

Of PRs

Commentary – Finney on Personal Representatives 7.1.4

Outstanding on death

Legislation/Regulatory – FA86 s. 103 ; IHTA84 s. 5, 162

Overview

Commentary – Stamp Taxes Reporter ¶11-100

Partnerships

Ordinary transactions

Commentary – Stamp Taxes Reporter ¶110-110

Personal liability notices, appeals

Legislation/Regulatory – SSAA92 s. 121D

Purchasers

Commentary – Stamp Taxes Reporter ¶11-100

Reimbursement rights

Legislation/Regulatory – IHTA84 s. 162(1)
HMRC Guidance – IHTM14547 ; IHTM28160 ; IHTM28354 ; IHTM28381

Restricted right of disposal

Generally

Legislation/Regulatory – IHTA84 s. 163(1)

Pre-27 March 1974 contracts

Legislation/Regulatory – IHTA84 s. 163(2)

Valuation, time of

Legislation/Regulatory – IHTA84 s. 162(2)
HMRC Guidance – IHTM28031 ; IHTM28110 ; IHTM28120 ; IHTM28158 ; IHTM28171