Lifetime transfers
Annual exemption
Amount
Attribution of the exemption
Carry-forward of unused exemption
Close companies
Description
Interaction with other exemptions
Settled property
Transfers on the dame day
Annuity purchased with life policy
Associated operations
Capital gains tax
Transactions on which tax chargeable but held over
Transactions on which tax paid
Charge to tax
Dispositions for maintenance of transferor's family
Dispositions with no gratuitous intent
Dispositions, meaning
Generally
Gifts in consideration of marriage
Gifts subject to reservation
Gifts under £250 to same person
Grossing-up
Incomplete, time at which disposition made
Instalments, transfers made by
Less than full consideration in return
No consideration in return
Total less than consideration received in return
Liabilities taken into account
Liability for tax
Accompanying transfer to spouse/civil partner
Generally
Persons liable, tax accruing because of transferors death
Persons liable, tax chargeable at time of transfer
Primary liability
Normal expenditure
Normal expenditure out of income
Occasion of charge, dispositions
Persons liable
Ramsay principle
Rates of tax
Reduction in value of estate
Reported late
Amount of tax chargeable
Application of special provisions
Exemptions, availability
Interest payable
Scope of the charge
Chargeable transfer, ascertainment
Flow chart indicating whether or not charge arises
Generally
Gifts with reservation
Measurement of the transfer
Potentially exempt transfer, ascertainment
Seven-year rule
Small gift exemption
Amount
Description
Free loans and use of property
Interaction with other exemptions
Spouse/civil partner non-domicile exemption
Stamp duty
Time of perfection of gifts
Timing and order of
Transferor's expenses
Transfers between married persons
Transfers not exceeding £3,000
Transfers of value made on or after 6 April 2013
Transfers of value, meaning
Transfers on the same day
Burden of tax, allocation
Death
Exemptions
Generally
Settled property
Transfers within seven years before death
Transitional arrangements
Value transferred
Value transferred, measurement
Generally
Loss to estate, examples
Voidable transfers