Donation mortis causa

Commentary – Tax Reporter ¶630-000

Express direction by testator

Commentary – Tax Reporter ¶630-300

Foreign property

Commentary – Tax Reporter ¶630-150

Generally

Legislation/Regulatory – IHTA84 s. 211(1)

Gifts within seven years of death

Commentary – Tax Reporter ¶630-200

Interests in possession

Commentary – Tax Reporter ¶630-100

National heritage property

Commentary – Tax Reporter ¶629-950

Personal property in UK

Commentary – Tax Reporter ¶629-850

Powers of appointment

Commentary – Tax Reporter ¶630-050

Real property in UK

Commentary – Tax Reporter ¶629-900

Tax burden, allocation among beneficiaries

Commentary – Tax Reporter ¶629-750