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Gifts made within seven years before death

Lifetime transfers

Accompanying transfer to spouse/civil partner


Persons liable, tax accruing because of transferors death

Persons liable, tax chargeable at time of transfer

Primary liability

Power to raise tax by sale or mortgage

Settled property

Non-resident trustees

Persons liable

Primary liability

Trustees, limitation of liability

Transfers on death

Limitation of personal representative's liability

Limitation of trustee's liability

Persons liable

Reimbursement of personal representatives

Transfers within seven years before death