Appropriation, date of

Assent

Asset sales below probate value, CGT v IHT

Capital gains tax

Deeds of variation

Deemed domicile (inter-spouse exemption)

Discretionary will trust

Farming and market gardening

Inheritance tax

Deeds of variation

Generally

Transfers between spouses

Transfers within seven years before death

Woodlands

Inter-spouse

Life policies

Pensions

Post-death restructuring

Related property relief (CGT v IHT)

Residence and domicile considerations

Residence nil rate band

Timing of payments to beneficiaries

Timing of share disposals for IHT relief

Valuation issues

Vesting