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

Assessment

Generally

Interest overpayments

Notification

Assessment on

Assessments

Generally

Notification

Assessments on

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

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

Commissioners' regulations

Company distributions

Dealings with property traders

Generally

Disposal of assets by

Distinction between trustees and

Executors acting as

Exempt transactions

Expenses

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

Inheritance tax

Delivery of accounts

Excepted estates

Exceptions and limited liability

Forms

Grant of probate

Information requirements

Letters of administration or confirmation

Liability

Limitation of liability

Loans to pay

Obligations

Payment of tax

Reimbursement

Tax burden, allocation

Time for payment

Liability for tax

Extent

Generally

Intermeddling

Liability for tax of deceased

Capital gains tax

Generally

Inheritance tax

Lloyd's underwriters, carrying on business

Loss on sale relief

Losses of

Lump sums paid to for copyright etc.

Meaning

MIRAS

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

Notification of acquisition

Occupation by beneficiary of estate

Overview of available loss reliefs

Payment of tax

Pension schemes

Insurance company, information to be provided by

Returns

Scheme administrators, information to be provided by

Position of

Powers to raise tax

Private residence relief

Profit sharing schemes

Property businesses

Qualifying corporate bonds

Refusal of grant of representation where tax unpaid

Repayment supplement

Representative, meaning

Residence

Returns

Returns, failure to make

Revenue and Customs contact centres

Stamp duty land tax

Acquisition of dwelling by property traders

Assets and appropriations by

Generally

Sums paid to trustees, rate of tax

Trade/business carried on by

Generally

Limited companies

Partnerships

Sole trader

Transfer of securities

Trustees, distinction between

Vesting in

Winding up estate