– see also Historic houses and gardens; Maintenance funds for heritage assets; Conditionally exempt transfers; Maintenance funds for historic buildings; Works of art

Acceptance in satisfaction of tax

Commentary – Tax Reporter ¶653-050

Acceptance of in satisfaction of tax

Legislation/Regulatory – IHTA84 s. 230(3), (4) ; SP 6/87

Agricultural property relief, interaction with

Commentary – Tax Reporter ¶660-400

Amenity land

Commentary – Tax Reporter ¶650-750

Capital gains tax exemption

Commentary – Quick Overview ¶15065

Chargeable gains exemption

Commentary – Tax Reporter ¶535-620

Conditional exemption from estate duty, clawback charge

Legislation/Regulatory – SP 11/84

Conditionally exempt transfers

Amount chargeable

Commentary – Tax Reporter ¶651-400

Associated properties

Commentary – Tax Reporter ¶651-200

Availability

Commentary – Tax Reporter ¶650-100

Buildings of outstanding historic or architectural interest

Commentary – Tax Reporter ¶650-450

Calculation of tax payable

Commentary – Tax Reporter ¶651-350–Tax Reporter ¶651-600

Claiming the exemption

Commentary – Tax Reporter ¶650-850

Claims

Commentary – Tax Reporter ¶650-050

Credit for tax on chargeable event

Commentary – Tax Reporter ¶651-550

Death of person beneficially entitled to the property

Commentary – Tax Reporter ¶651-050

Failure to observe and undertaking

Commentary – Tax Reporter ¶651-000

Generally

Commentary – Tax Reporter ¶650-000

Historic land

Commentary – Tax Reporter ¶650-400

Liability for tax

Commentary – Tax Reporter ¶651-250

Minimum period of ownership

Commentary – Tax Reporter ¶650-500

Potential exemption, interaction

Commentary – Tax Reporter ¶602-050

Property disposed of otherwise than by sale

Commentary – Tax Reporter ¶651-100

Public access

Commentary – Tax Reporter ¶650-600

Rate of tax

Commentary – Tax Reporter ¶651-450 ; Tax Reporter ¶651-500

Sale of the property

Commentary – Tax Reporter ¶651-150

Scenic land

Commentary – Tax Reporter ¶650-400

Scientific land

Commentary – Tax Reporter ¶650-400

Settled property

Commentary – Tax Reporter ¶650-100

Summary of the exemption

Commentary – Tax Reporter ¶650-050

Transfers within seven years before death

Commentary – Tax Reporter ¶611-600
HMRC Guidance – IHTM14143

Transfers, cumulative total

Commentary – Tax Reporter ¶651-600

Types of property designated for exemption

Commentary – Tax Reporter ¶650-300

Undertakings given to HMRC

Commentary – Tax Reporter ¶650-550–Tax Reporter ¶650-750

Works of art

Commentary – Tax Reporter ¶650-350

Estate duty, transition from

Legislation/Regulatory – IHTA84 Sch. 6, para. 4

Holdover relief for gifts

Commentary – Tax Reporter ¶548-800

Interaction with other reliefs/exemptions

Agricultural property relief

Commentary – Tax Reporter ¶660-400

Business property relief

Commentary – Tax Reporter ¶666-350

Maintenance funds

– see Maintenance funds for heritage assets

Public access

Legislation/Regulatory – Misc. 103

Scotland

Commentary – Tax Reporter ¶615-850

Settled property

Interest in possession

Commentary – Tax Reporter ¶363-100

No interest in possession

Commentary – Tax Reporter ¶364-000

Tax burden, allocation among beneficiaries

Commentary – Tax Reporter ¶629-950