Close companies

Commentary – Tax Reporter ¶183-185 ; Tax Reporter ¶603-900

Exceptions

Commentary – Tax Reporter ¶183-185

Generally

Commentary – Tax Reporter ¶183-050 ; Tax Reporter ¶600-600

Gifts made within seven years before death

Commentary – Tax Reporter ¶630-200

Lifetime transfers

Accompanying transfer to spouse/civil partner

Commentary – Tax Reporter ¶183-105

Generally

Commentary – Tax Reporter ¶617-450

Persons liable, tax accruing because of transferors death

Commentary – Tax Reporter ¶183-085

Persons liable, tax chargeable at time of transfer

Commentary – Tax Reporter ¶183-075

Primary liability

Commentary – Tax Reporter ¶183-095

Power to raise tax by sale or mortgage

Commentary – Tax Reporter ¶183-195

Settled property

Non-resident trustees

Commentary – Tax Reporter ¶183-155

Persons liable

Commentary – Tax Reporter ¶183-155

Primary liability

Commentary – Tax Reporter ¶183-165

Trustees, limitation of liability

Commentary – Tax Reporter ¶183-175

Transfers on death

Limitation of personal representative's liability

Commentary – Tax Reporter ¶183-125

Limitation of trustee's liability

Commentary – Tax Reporter ¶183-145

Persons liable

Commentary – Tax Reporter ¶183-115
Case Law – Smith v. R & C Commrs

Reimbursement of personal representatives

Commentary – Tax Reporter ¶183-135

Transfers within seven years before death

Commentary – Tax Reporter ¶612-850

Woodlands

Commentary – Tax Reporter ¶653-550