Transferor
Accounts, delivery of
– see Accounts and statements
Death of transferee before
Agricultural property relief
Commentary –
Tax Reporter ¶659-100
HMRC Guidance –
IHTM24181
Gifts subject to reservation
Commentary –
Tax Reporter ¶659-400
Disposition for maintenance of family
Expenses
Legislation/Regulatory –
IHTA84 s. 164
Expression of wishes in will
Legislation/Regulatory –
IHTA84 s. 143
Liability for tax
Generally
Legislation/Regulatory –
IHTA84 s. 199(1)
Settled property on
Non-UK domicile
Legislation/Regulatory –
IHTA84 s. 267
Reservation of interest
– see Gifts with reservation
Transferee's death before
Agricultural property
Legislation/Regulatory –
IHTA84 s. 124A(4)
Business property