Accounting basis

Accounting for VAT

Accounts

Accounts, delivery of

Accrued income scheme

Accumulations of income

Generally

Gifts to minors

Inheritance tax

Acquisition of assets by

Acquisitions subject to excise duty by non-taxable persons

Acting without authority

Actuarial valuations

Adjusting probate value

Administrator, as

Agents, appointment of

Generally

Liability for

Review of arrangements

As trustees

Assessment

Generally

Interest overpayments

Notification

Assessment on

Assessments

Generally

Notification

Assessments on

Body, treatment as

Business carried on by

Capacity

Capital gains tax

Allowable expenditure

Annual exempt amount

Annual exemption

Appeals, determination or agreement

– see Appeals

Disposals

Expenses in administration of estates and trusts

Expenses, allowable expenditure

General provisions

Generally

Legatees

Liability

Liability for tax

Losses

Private residence relief

Rate

Rates

Taper relief

– see Taper relief

Upper rate gains

Variation of dispositions taking effect on death

Capital losses on death

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 personal representatives by non-beneficiaries, limitation

Claims by personal representatives, limitation

Commissioners' regulations

Company distributions

Company share option plans

Completion of administration

Complex estates

Courts, applications to exercise powers

Generally

Interference by court

Custody and possession of the body

Dealings with property traders

Generally

Debts

Definition

Disposal of assets by

Disposal of body

Distinction between trustees and

Documents, obligation to disclose

Accounting documents

Core documents

Court's supervisory function

Legal professional privilege

Proprietary right

Domicile of

Duty of care

Estates that are not complex

Executors acting as

Exempt transactions

Expenses

Entitlement to reimbursement out of trust funds

Generally

Incidence of expenses in the estate

Interest on

Properly incurred expenses allowed

Expenses incurred by

Fair dealing role

Gains from policies and contracts

Gains on life policies, life annuity contracts

Gathering of deceased's assets

Generally

Grant of representation

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

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

Insolvent estates

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.

Maladministration, liability for

Accounts

Assessment of loss

Contribution between representatives

Court's powers

Defences

Devastavit, meaning

Examples and types of devastavit

Indemnity from will

Profits, accounting for

Wilful default

Meaning

MIRAS

Nature of the interests in the deceased's estate

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 property

Overview of available loss reliefs

Partnerships

– see Partnerships

Payment of tax

Pension schemes

Insurance company, information to be provided by

Returns

Scheme administrators, information to be provided by

Position of

Powers of accumulation

Generally

Gifts to minors

Inheritance tax

Powers of appropriation

Effect of exercise

Generally

Self-appropriation

Powers of delegation

Agents, identity and agency terms

Nominees and custodians

Powers of investment

Advice, duty to take

Common law principles

General power

Standard investment criteria, duty to have regard to

Wide statutory powers

Powers of land management

Acquisition of freehold and leasehold land

Beneficiaries, delegation of powers to

Consultation with beneficiaries

Generally

Powers of management and administration

Powers of sale

Chattels

General considerations

One of several personal representatives

Purchaser, position of

Retention of land

Sale of land

Shares, sales of

Sole personal representative

Powers to assent property

Effect of

Form of

Generally

Retraction of

Powers to insure property

Powers to make agreements or compromises on external questions

Counsel's opinion

Duty in exercising

Extension of power by will

Legal advice, obtaining

Power to bind others

Restrictions

Wide statutory power to compromise

Powers to raise tax

Private residence relief

Profit sharing schemes

Property businesses

Qualifying corporate bonds

Refusal of grant of representation where tax unpaid

Removal and replacement of

Application to alter representation

Appointment of judicial trustee

Costs

Each form of relief open to court

Generally

Judicial remedies

Misconduct

Principles on which court acts

Substitution

Remuneration

– see Remuneration

Repayment supplement

Representative, meaning

Residence

Residence of

Responsibilities and duties

Returns

Returns, failure to make

Revenue and Customs contact centres

Self-dealing, rule against

Business partners, agreement with

Co-administrator, agreement with

Co-executor, agreement with

Company, interest in

Exclusion of the rule

Generally

Purchase of beneficial interest (fair dealing rule)

Spouse of personal representative, agreement with

Single and continuing body

Sole trader

– see Sole traders

Stamp duty land tax

Acquisition of dwelling by property traders

Assets and appropriations by

Generally

Sums paid to trustees, rate of tax

Tax considerations

Capital gains tax liability

Generally

Income tax liability

Inheritance tax

Trade/business carried on by

Generally

Limited companies

Partnerships

Sole trader

Transfer of securities

Trustees, distinction between

Validity of will

– see Wills

Valuation unknown amounts

Vesting in

Winding up estate