National heritage property
Acceptance in satisfaction of tax
Acceptance of in satisfaction of tax
Agricultural property relief, interaction with
Amenity land
Capital gains tax exemption
Chargeable gains exemption
Conditional exemption from estate duty, clawback charge
Conditionally exempt transfers
Amount chargeable
Associated properties
Availability
Buildings of outstanding historic or architectural interest
Calculation of tax payable
Claiming the exemption
Claims
Credit for tax on chargeable event
Death of person beneficially entitled to the property
Failure to observe and undertaking
Generally
Historic land
Liability for tax
Minimum period of ownership
Potential exemption, interaction
Property disposed of otherwise than by sale
Public access
Rate of tax
Sale of the property
Scenic land
Scientific land
Settled property
Summary of the exemption
Transfers within seven years before death
Transfers, cumulative total
Types of property designated for exemption
Undertakings given to HMRC
Works of art
Estate duty, transition from
Holdover relief for gifts
Interaction with other reliefs/exemptions
Agricultural property relief
Business property relief
Maintenance funds
Public access
Scotland
Settled property
Interest in possession
No interest in possession
Tax burden, allocation among beneficiaries