– see also Children; Infants; Vulnerable beneficiary trusts

Accumulations

Inheritance tax

Commentary – ¶36-030

Statutory scope

Commentary – ¶36-020

Active military service

Commentary – ¶18-130

As beneficiaries

Commentary – 1.16

Capacity to make will

Commentary – 1.7

Charge to tax

Commentary – Tax Reporter ¶134-150
Case Law – (1) REX v. COMMISSIONERS OF TAXES FOR THE NEWMARKET DIVISION OF SUFFOLK. (Ex parte HUXLEY.) (2) REX v. COMMISSIONERS OF TAXES FOR THE COPTHORNE DIVISION OF SURREY. (Ex parte HUXLEY.)

Domicile

Commentary – Tax Reporter ¶199-565

Domicile (determination of)

Commentary – 2.1.5

Family provision claims

Commentary – ¶52-150

Foreign domicile

Commentary – ¶42-260

Grant of representation on behalf of

Commentary – ¶4-100 ; ¶A1-320

Guardianship of

Commentary – 6.7.5

Intestacy

Commentary – ¶42-240

Intestacy rules

Commentary – 2.6.4

Legacy, steps to administer

Commentary – ¶42-250

Obtaining grant of representation

Commentary – ¶8-050

Personal representatives and

Generally

Commentary – ¶42-230

Remuneration

Commentary – ¶40-110

Probate claims

Commentary – ¶53-100

Residue share, administration

Commentary – ¶42-250

Sailors at sea

Commentary – ¶18-130

Soldiers or sailors as

Commentary – ¶17-140

Witnesses, competence issues

Commentary – ¶17-090