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

– see Dispositions for maintenance of transferor's family

Expenses

Legislation/Regulatory – IHTA84 s. 164
HMRC Guidance – IHTM04056 ; IHTM14013

Expression of wishes in will

Legislation/Regulatory – IHTA84 s. 143

Liability for tax

Generally

Legislation/Regulatory – IHTA84 s. 199(1)

Settled property on

Legislation/Regulatory – IHTA84 s. 201(1), (2)

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

Legislation/Regulatory – FA96 s. 184(6) ; IHTA84 s. 113A(4), 113B(4)