Accounting basis

Accounting for VAT

Accounts, delivery of

Accrued income scheme

Acquisition of assets by

Acquisitions subject to excise duty by non-taxable persons

Adjusting probate value

Administrator, as

Appropriation, power of

As trustees

Assessment

Generally

Interest overpayments

Notification

Assessment on

Assessments

Generally

Notification

Assessments on

Assets – conversion into cash

Attorney administrators as

Authority of

Beneficiaries, agreement with, remuneration issues

Body, treatment as

Business carried on by

Capacity

Capital gains

Taper relief

Tax rate

Capital gains tax

Allowable expenditure

Annual exempt amount

Annual exemption

Appeals, determination or agreement

– see Appeals

Disposals

Expenses in administration of estates and trusts

General provisions

Generally

Legatees

Liability

Liability for tax

Losses

Private residence relief

Rate

Taper relief

– see Taper relief

Upper rate gains

Variation of dispositions taking effect on death

Capital losses on death

Carrying on business of sole trader

Change of

Accounting basis

Generally

Charge to tax

Charge to tax on income paid to beneficiaries

Chargeable gains

Acquisitions

Annual exemption

Charge to tax

Deed of family arrangement

Disposals

Exemptions and reliefs

Expenses

Generally

Liability

Losses

Private residence relief

Qualifying corporate bonds

Rate of tax

Taper relief

Transfer of asset to legatee

Claims against

By creditors

By non-beneficiaries

Limitation period

Claims by, limitation period

Classes

Commissioners' regulations

Companies, interests in and self-dealing rule

Company distributions

Company share option plans

Complex estates

Conflict of interest

Court, applications to

Interference by court

Dealings with property traders

Generally

Definition

Delegation powers –

Directions, application for

Protection against contingent liabilities

Disposal of assets by

Disposal of body

Distinction between trustees and

Domicile of

Duties

Assets, getting in

Compromise, power of

Duty of care

General

Trustees, on becoming

Effect

Estates that are not complex

Executors acting as

Exempt transactions

Exercise of powers

Applications to court

Certainty preferred principle

Tax considerations

Expenses

Entitlement to

Generally

Incidence, in estate

Interest on

Proper, allowed

Expenses incurred by

Gains from policies and contracts

Gains on life policies, life annuity contracts

Generally

Income tax

Aggregate income of estate

Deductions and reliefs

Distributions to beneficiaries

Generally

Informal arrangements

Interest

Liabilities

Notification of person's death

Residence

Returns

Year of death

Indemnities re tax paid

Indemnity to

Inheritance tax

Delivery of accounts

Excepted estates

Exceptions and limited liability

Forms

Generally

Grant of probate

Information requirements

Letters of administration or confirmation

Liability

Limitation of liability

Loans to pay

Payment of tax

Reimbursement

Tax burden, allocation

Time for payment

Insolvency

Practical lessons

Void payments, risks for

Insolvent estates

Administering, methods of

Obtaining grant

Insurance powers

Interests in estate, nature

Investment powers

Investment powers –

Lay, remuneration issues

Liability for tax

Extent

Generally

Intermeddling

Liability for tax of deceased

Capital gains tax

Generally

Inheritance tax

Liability of

Lloyd's underwriters, carrying on business

Loss on sale relief

Losses of

Lump sums paid to for copyright etc.

Meaning

Minors and

MIRAS

Non-resident capital gains tax

Non-residents, deposit-takers deduction of tax at source

Notification of acquisition

Occupation by beneficiary of estate

Occupation of deceased's home

Overriding discretion in relation to

Overview of available loss reliefs

Partner, agreement with, self-dealing rule

Payment of tax

Payment out of order

Pension schemes

Insurance company, information to be provided by

Returns

Scheme administrators, information to be provided by

Position of

Possession

Powers

Appropriation

Delegation –

Exercise of

Property insurance

Sale

Sale –

Trustee Act 1925 s15

Powers to raise tax

Private residence relief

Professional, remuneration

Profit sharing schemes

Property businesses

Qualifying corporate bonds

Refusal of grant of representation where tax unpaid

Removal

Court, open to

Generally

Principles on which court acts

Procedure

Remuneration

By agreement with beneficiaries

Lay

Professional

Where no remuneration clause

Where remuneration clause

Repayment supplement

Representative, meaning

Residence

Residence of

Responsibilities and duties

Returns

Returns, failure to make

Revenue and Customs contact centres

Separation from spouse, steps taken in death

Single and continuing body

Solicitor's remuneration, taxation on application

Spouse, agreement with, self-dealing rule

Stamp duty land tax

Acquisition of dwelling by property traders

Assets and appropriations by

Generally

Substitution

Court, open to

Generally

Principles on which court acts

Procedure

Sums paid to trustees, rate of tax

Trade/business carried on by

Generally

Limited companies

Partnerships

Sole trader

Transfer of securities

Trustees

Change of duty on becoming

Trustees, distinction between

Vesting in

Winding up estate