Appropriation

Assent

Capital gains tax

Deeds of variation

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

Residence and domicile considerations

Timing of payments to beneficiaries

Valuation issues