Additional tax on transferor's death within seven years

Beneficiary

Conditionally exempt transfers

Generally

Burden of tax on death

Certificate of tax paid by person not liable

Close companies

Extent of individual liability

Less than five per cent transferred

Persons liable

Conditionally exempt transfers

Exempt transfers

Gifts

Death, on

Generally

Insured persons

Insurers

Intermeddling

Lifetime transfers

Persons liable

Potentially exempt transfers

Purchasers not liable

Transfer within seven years of death

Limitation

More than one person liable

Partly exempt/partly chargeable estates

Agricultural/business property relief

Attribution of value to residuary gifts

Attribution of value to specific gifts

Generally

Gifts made separately out of different funds

Scottish legal rights

Pensions

Personal representatives

Extent of

Generally

Intermeddling

Powers to raise tax

Limited interest

Sale

Refund by instalments to person paid but not liable

Scotland

Generally

Intermeddling

Secondary liability

Settled property

Beneficiary

Generally

Non-resident trustees

Persons liable

Powers to raise tax

Transfers within seven years before death

Trustees, extent of liability

Settlements

Settlements without interests in possession

Site operators

Spouse, of

Stamp duty land tax

Transfers on death

Additional tax on transferor's death within seven years

Intermeddling

Person entitled to part

Persons liable

Purchaser

Trustees

Conditionally exempt transfers

Non-resident

Unpaid tax

Woodlands