Agricultural property

Business property

Chargeable gains

Conditional gifts

Dispositions for maintenance

Estate duty, transition from

Exclusion of exemption

Exempt transfers

Conditions for exemption

Generally

Trust property

Income tax

Enterprise investment scheme

Seed enterprise investment scheme

Inheritance tax

Abatement where claim settled out of spouse's resources

Conditional gifts

Free loans

Generally

Planning possibilities

Postponed gifts

Property, use of

Recipient spouse domiciled outside UK

Spouse, meaning

Unused nil-rate band

Loans

Non-withdrawal of SI relief

Postponed gifts

Recipient spouse domiciled outside UK

Retirement annuities, cash option

Settlor-interested trusts

Venture capital trusts

Woodlands