Testamentary expenses
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