Amount

Apportionment

Calculation of relief

Charitable gifts, lower rate tax

Charitable giving (interaction with)

Claiming for

Conditions

Death

Death estate

Effective tax percentage

General principles

Increased value and subsequent death

Inheritance tax

Interest in possession

Percentages of relief

Potential relief

Purpose

Reduction of amount

Relief not available (circumstances where)

Reversionary interest disregarded

Reversionary interests

Settled property, interest in possession

Settlements

Several later transfers

Tax planning

Transfer on death

Calculation

Conditions

Excluded property

Generally

Gifts within seven years of death

Percentage

Proportionate increase not the same as proportion of tax paid

Settled and non-settled property