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


Buildings of outstanding historic or architectural interest

Calculation of tax payable

Claiming the exemption


Credit for tax on chargeable event

Death of person beneficially entitled to the property

Failure to observe and undertaking


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


Settled property

Interest in possession

No interest in possession

Tax burden, allocation among beneficiaries