– see also Inheritance tax

Accounts

Excepted estates

Commentary – Tax Reporter ¶180-855
HMRC Guidance – IHTM06014

Forms

Commentary – Tax Reporter ¶180-835

Generally

Commentary – Tax Reporter ¶180-825
Case Law – Robertson v IR Commrs

Grant of probate

Commentary – Tax Reporter ¶180-875
HMRC Guidance – IHTM05101 ; IHTM10471

HMRC toolkit

Commentary – Tax Reporter ¶180-845

Letters of administration or confirmation

Commentary – Tax Reporter ¶180-875
HMRC Guidance – IHTM05101 ; IHTM10471

No grant of representation obtained

Commentary – Tax Reporter ¶180-885

Active service, on

Legislation/Regulatory – IHTA84 s. 154

Administration of estate not completed

Legislation/Regulatory – IHTA84 s. 91 ; Misc. 119

Agricultural property

– see Agricultural property relief

Burden of tax, allocation among beneficiaries

Estates partly exempt/partly chargeable

Commentary – Tax Reporter ¶630-750–Tax Reporter ¶631-050

Incidence of tax

Commentary – Tax Reporter ¶629-600–Tax Reporter ¶630-500

Business property relief

– see Business property relief (BPR)

Changes in distribution of estate

Commentary – Essential Tax Companion ¶16495
Legislation/Regulatory – IHTA84 s. 17

Charge on death

Exemptions

Commentary – Tax Reporter ¶624-150

Generally

Commentary – Tax Reporter ¶624-000

Gifts within seven years before death

Commentary – Tax Reporter ¶624-100

Intestacy rules

Commentary – Tax Reporter ¶624-075
HMRC Guidance – IHTM12128

Reliefs

Commentary – Tax Reporter ¶624-150

Survivorship

Commentary – Tax Reporter ¶624-050

Concurrent death

Legislation/Regulatory – IHTA84 s. 4(2)
HMRC Guidance – IHTM12195 ; IHTM12197 ; IHTM43040

Conditionally exempt transfers

– see Conditionally exempt transfers

Death on active service

Causes, qualifying for exemption

Commentary – Tax Reporter ¶647-000

Generally

Commentary – Essential Tax Companion ¶16650 ; Tax Reporter ¶646-950

Service and employment qualifying for exemption

Commentary – Tax Reporter ¶647-050

Death within seven years of a chargeable lifetime transfer

Commentary – Essential Tax Companion ¶16335

Deductions from estate

Commentary – Essential Tax Companion ¶16265

Deed of family arrangement

– see also Deed of family arrangement

Distributions from property settled by will

Commentary – Tax Reporter ¶632-150
Case Law – Bailhache Labesse Trustees Ltd & Ors v. R & C Commrs ; Harding & Anor (Executors of Arthur Loveday dec'd)

Election, procedure

Commentary – Tax Reporter ¶632-300

Generally

Commentary – Tax Reporter ¶632-000

Planning considerations

Commentary – Tax Reporter ¶632-350

Rectification of documents

Commentary – Tax Reporter ¶632-400

Spouse's redemption of life interest in residuary estate

Commentary – Tax Reporter ¶632-250

Testator's wishes

Commentary – Tax Reporter ¶632-200
Case Law – Harding & Anor (Executors of Arthur Loveday dec'd)

Trusts terminating within two years of death

Commentary – Tax Reporter ¶632-100

Deemed, cumulation

Commentary – Essential Tax Companion ¶16040

Delivery of accounts

Commentary – Essential Tax Companion ¶1890

Double charges

Commentary – Essential Tax Companion ¶16270 ; Essential Tax Companion ¶16395

Exclusions from estate

Commentary – Essential Tax Companion ¶16295

Exempt transfers

– see Conditionally exempt transfers; Exempt transfers; Potentially exempt transfers

General provision

Legislation/Regulatory – IHTA84 s. 4
HMRC Guidance – CG16375 ; IHTM11282 ; IHTM12196 ; IHTM12197 ; IHTM15012 ; IHTM16103 ; IHTM16131 ; IHTM16136 ; IHTM16200 ; IHTM16246 ; IHTM16260 ; IHTM18091 ; IHTM20252 ; IHTM28392 ; IHTM30021 ; IHTM30271 ; IHTM30272 ; IHTM42946

Generally

Commentary – Essential Tax Companion ¶16035 ; Essential Tax Companion ¶16110 ; Essential Tax Companion ¶16250

Gifts subject to reservation

– see Gifts subject to reservation

Inclusions in estate

Commentary – Essential Tax Companion ¶16260

Inheritance (Provision for Family and Dependants) Act 1975, distributions under

Commentary – Tax Reporter ¶631-500–Tax Reporter ¶631-700

Interest in possession

Administration of estate not completed

Legislation/Regulatory – IHTA84 s. 91 ; Misc. 119

Exceptions from charge

Legislation/Regulatory – IHTA84 s. 54

Legitim

Children under 18, entitlement

Commentary – Tax Reporter ¶631-900

Generally

Commentary – Tax Reporter ¶631-800

Renunciation

Commentary – Tax Reporter ¶631-850

Liabilities

Debt incurred on or before 6 April 2013

Commentary – Essential Tax Companion ¶16380 ; Essential Tax Companion ¶16385

Generally

Commentary – Essential Tax Companion ¶16380

Liability for tax

Limitation of personal representative's liability

Commentary – Tax Reporter ¶183-125

Limitation of trustee's liability

Commentary – Tax Reporter ¶183-145

Order of liability

Legislation/Regulatory – IHTA84 s. 200(1)

Person entitled to part

Legislation/Regulatory – IHTA84 s. 200(3)

Personal representative, extent of

Legislation/Regulatory – IHTA84 s. 204(1), (8), (9)

Persons liable

Commentary – Tax Reporter ¶183-115
Case Law – Smith v. R & C Commrs

Purchaser

Legislation/Regulatory – IHTA84 s. 200(2)

Reimbursement of personal representatives

Commentary – Tax Reporter ¶183-135

Life assurance policies

Legislation/Regulatory – IHTA84 s. 167

Loss on sale relief

Commentary – Tax Reporter ¶628-900

Partial exemption

Allocation

Commentary – Essential Tax Companion ¶16700

Generally

Commentary – Essential Tax Companion ¶16660

Persons liable

Commentary – Essential Tax Companion ¶1925

Potentially exempt transfer becoming chargeable

Commentary – Essential Tax Companion ¶16330

Property, aggregation with estate

Lease for life

Commentary – Tax Reporter ¶615-150

Quick succession relief

– see also Quick succession relief

Calculation

Commentary – Tax Reporter ¶627-550–Tax Reporter ¶627-750

Conditions

Commentary – Tax Reporter ¶627-450

Estate including settled and non-settled property

Commentary – Tax Reporter ¶627-800

Generally

Commentary – Essential Tax Companion ¶16390 ; Tax Reporter ¶627-400

Gifts within seven years of death

Commentary – Tax Reporter ¶627-450

Rates of inheritance tax

Commentary – Essential Tax Companion ¶16320

Reliefs

Commentary – Essential Tax Companion ¶16370

Residence nil rate band

Commentary – Essential Tax Companion ¶16557

Sale of assets after death

Generally

Commentary – Tax Reporter ¶627-900

Relief on sale of interest in land

Commentary – Tax Reporter ¶628-800–Tax Reporter ¶629-200
Case Law – Stonor & Anor (executors of Dickinson dec'd) v IR Commrs

Relief on sale of quoted shares and securities

Commentary – Tax Reporter ¶628-000–Tax Reporter ¶628-350
Case Law – Lee & Anor (Executors of CE Lee) v IR Commrs

Relief on sale of related property

Commentary – Tax Reporter ¶629-300–Tax Reporter ¶629-500

Settled on death, property becoming

Legislation/Regulatory – IHTA84 s. 83

Settled property, distribution within two years of death

Legislation/Regulatory – IHTA84 s. 144 ; Misc. 119

Spouse's redemption of life interest

Legislation/Regulatory – IHTA84 s. 145

Survivorship clauses

Generally

Commentary – Tax Reporter ¶631-250
Legislation/Regulatory – IHTA84 s. 92

Will drafting

Commentary – Tax Reporter ¶631-350

Taper relief

Commentary – Essential Tax Companion ¶16325

Testator's request, compliance with

Legislation/Regulatory – IHTA84 s. 143

Transfers between married persons

Commentary – Essential Tax Companion ¶16550

Transfers by instalments where instalments outstanding at death

Legislation/Regulatory – IHTA84 s. 262

Valuation

Commentary – Essential Tax Companion ¶16370

Value of estate

Changes occurring on death

Legislation/Regulatory – IHTA84 s. 171
HMRC Guidance – IHTM10264 ; IHTM15012 ; IHTM20635

Close company, shares in

Legislation/Regulatory – IHTA84 s. 176(5)

Debts and incumbrances, treatment of

Legislation/Regulatory – FA86 s. 103

Discharge of liabilities

Legislation/Regulatory – FA2013 Sch. 36, para. 4 ; IHTA84 s. 175A

Expenses incurred abroad

Legislation/Regulatory – IHTA84 s. 173
HMRC Guidance – IHTM09072 ; IHTM10693 ; IHTM27050

Funeral expenses

Legislation/Regulatory – IHTA84 s. 172

Future payments, liability to make

Legislation/Regulatory – IHTA84 s. 175

Land, sale of

– see Reliefs and exemptions

Property subject to a reservation

Legislation/Regulatory – FA86 s. 102(3)

Quoted shares, sale of

Legislation/Regulatory – IHTA84 s. 178(2)

Related property, sales of

Legislation/Regulatory – IHTA84 s. 176

Scottish agricultural leases

Legislation/Regulatory – IHTA84 s. 177

Unpaid tax

Legislation/Regulatory – IHTA84 s. 174

Value transferred by hypothetical transfer of value

Commentary – Tax Reporter ¶602-500

Wartime compensation

Commentary – Essential Tax Companion ¶16655

Woodlands

– see Woodlands