Liability for tax
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