Lifetime transfers

Annual exemption

Amount

Commentary – Tax Reporter ¶643-250

Attribution of the exemption

Commentary – Tax Reporter ¶643-350

Carry-forward of unused exemption

Commentary – Tax Reporter ¶643-300

Close companies

Commentary – Tax Reporter ¶643-550

Description

Commentary – Tax Reporter ¶643-200

Interaction with other exemptions

Commentary – Tax Reporter ¶643-450

Settled property

Commentary – Tax Reporter ¶643-500

Transfers on the dame day

Commentary – Tax Reporter ¶643-400

Annuity purchased with life policy

Commentary – Quick Overview ¶16155

Associated operations

Commentary – Quick Overview ¶16140

Capital gains tax

Transactions on which tax chargeable but held over

Commentary – Tax Reporter ¶617-750

Transactions on which tax paid

Commentary – Tax Reporter ¶617-700

Charge to tax

Commentary – Quick Overview ¶16100

Dispositions for maintenance of transferor's family

– see Dispositions for maintenance of transferor's family

Dispositions with no gratuitous intent

– see Dispositions with no gratuitous intent

Dispositions, meaning

Commentary – Quick Overview ¶16135

Generally

Commentary – Quick Overview ¶16035

Gifts in consideration of marriage

Commentary – Quick Overview ¶16620

Gifts subject to reservation

– see Gifts subject to reservation

Gifts under £250 to same person

Commentary – Quick Overview ¶16610

Grossing-up

Commentary – Quick Overview ¶16125

Incomplete, time at which disposition made

Commentary – Tax Reporter ¶614-850–Tax Reporter ¶616-250

Instalments, transfers made by

Less than full consideration in return

Commentary – Tax Reporter ¶616-750

No consideration in return

Commentary – Tax Reporter ¶616-700

Total less than consideration received in return

Commentary – Tax Reporter ¶616-800

Liabilities taken into account

Commentary – Tax Reporter ¶617-400

Liability for tax

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

Meaning of lifetime estate

Commentary – Quick Overview ¶16130

Normal expenditure

Commentary – Quick Overview ¶16615

Normal expenditure out of income

– see Normal expenditure out of income

Occasion of charge, dispositions

– see Dispositions

Persons liable

Commentary – Quick Overview ¶1925

Ramsay principle

Commentary – Quick Overview ¶16145

Rates of tax

Commentary – Quick Overview ¶16115

Reduction in value of estate

Commentary – Quick Overview ¶16125

Reported late

Amount of tax chargeable

Commentary – Tax Reporter ¶616-950–Tax Reporter ¶617-100

Application of special provisions

Commentary – Tax Reporter ¶616-900

Exemptions, availability

Commentary – Tax Reporter ¶617-200

Interest payable

Commentary – Tax Reporter ¶617-250

Scope of the charge

Chargeable transfer, ascertainment

Commentary – Tax Reporter ¶607-050

HMRC Guidance – IHTM04023 ; IHTM04027

Flow chart indicating whether or not charge arises

Commentary – Tax Reporter ¶607-150

HMRC Guidance – IHTM04022

Generally

Commentary – Tax Reporter ¶607-000

Gifts with reservation

Commentary – Tax Reporter ¶607-200

Measurement of the transfer

Commentary – Tax Reporter ¶607-300

Potentially exempt transfer, ascertainment

Commentary – Tax Reporter ¶607-100

HMRC Guidance – IHTM04057

Seven-year rule

Commentary – Quick Overview ¶16120

Small gift exemption

Amount

Commentary – Tax Reporter ¶643-750

Description

Commentary – Tax Reporter ¶643-700

Free loans and use of property

Commentary – Tax Reporter ¶643-850

Interaction with other exemptions

Commentary – Tax Reporter ¶643-800

Spouse/civil partner non-domicile exemption

Commentary – Quick Overview ¶16550

Stamp duty

Commentary – Tax Reporter ¶617-550

Time of perfection of gifts

Commentary – Tax Reporter ¶615-300–Tax Reporter ¶616-250

Timing and order of

Commentary – Quick Overview ¶16160

Transferor's expenses

Commentary – Tax Reporter ¶617-500

Transfers between married persons

Commentary – Quick Overview ¶16550

Transfers not exceeding £3,000

Commentary – Quick Overview ¶16605

Transfers of value made on or after 6 April 2013

Commentary – Quick Overview ¶16550

Transfers of value, meaning

Commentary – Tax Reporter ¶607-050

HMRC Guidance – IHTM04023 ; IHTM04027

Transfers on the same day

Burden of tax, allocation

Commentary – Tax Reporter ¶616-450

HMRC Guidance – IHTM14591

Death

Commentary – Tax Reporter ¶616-550

Exemptions

Commentary – Tax Reporter ¶616-500

Generally

Commentary – Tax Reporter ¶616-400

Settled property

Commentary – Tax Reporter ¶616-600

Transfers within seven years before death

– see Transfers within seven years before death

Transitional arrangements

Commentary – Quick Overview ¶16550

Value transferred

Commentary – Quick Overview ¶16110

Value transferred, measurement

Generally

Commentary – Tax Reporter ¶607-300

Loss to estate, examples

Commentary – Tax Reporter ¶607-850

Voidable transfers

Commentary – Quick Overview ¶16150

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