– see also assets

Acceptance in lieu of tax

Acceptance in satisfaction of inheritance tax

Generally

Historic buildings

Interest on tax

Land

Objects associated with a building

Works of art

After acquired, bankrupt's interests

Appointment on protective trusts

Business, income from

Charge, subject to

Chargeable gains

Compensation released

Compulsory purchase

Compulsory purchase, compensation

Debt payment, appropriated/charged with

Devolution of subject to general power of appointment

Devolution of subject to hybrid power of appointment

Devolution of subject to special power of appointment

Enterprise zones

Entitled, income of

Excluded

Foreign

Foreign companies owning UK property

Foreign domiciliary

Foreign-owned

Funding care home costs

GAAR

General power, appointed under

Generally

Gifts on death

Overview

Planning

To children via will

Immovable

Deductibility of rental losses from taxable income

Taxation of transfers

Immoveable/moveable distinguished

Income from

Income, non-producing and settled residue

Inheritance tax

Excluded

Foreign

Gifts in consideration of marriage

Gifts to charities

National heritage

National purposes, gifts for

Normal expenditure out of income, exemption

Personal property

Political parties, gifts to

Real property, situation

Related

Situation

Small gift exemption

Transfers between spouses

Transfers on death

Valuation

Insurance, powers of personal representatives

Investment properties

Investment trusts investing in housing

Joint

Definition

Tenancy in common, conversion into

Joint ownership

Land

Lifetime gifts (planning)

Main residence

– see Residence

Meaning

Moveable/immoveable distinguished

Mutual wills

Doctrine of

Uncertainty

Non-residents CGT

Obtained through unlawful conduct, recovery

Overseas, distribution

Personal/real distinguished

Pre-owned assets

Principal private residence

Prohibition on ownership imposed outside UK

Real estate investment trusts

Recovered

Rent free occupation

Sale, payments for

Sale, tax avoidance scheme

Second properties

Settled

– see Settlements

Solvent estates

Charge, subject to

Debt payments

General power, appointed under

Specifically devised

Undisposed of by will

Specifically devised

Stock in trade, relief

Tenancies

– see Tenancies

Tenancies –

– see tenancies

Trust

Trust registration service

Unavailable as part of estate

Imperfect gifts

Joint

Mutual wills, subject to

Nomination powers

Small debts, payment of

Valuation

– see Valuation

Vesting on death

Which can be governed by a will

Will, undisposed of by