Transfers on death
Accounts
Excepted estates
Forms
Generally
Grant of probate
HMRC toolkit
Letters of administration or confirmation
No grant of representation obtained
Active service, on
Administration of estate not completed
Agricultural property
Burden of tax, allocation among beneficiaries
Estates partly exempt/partly chargeable
Incidence of tax
Business property relief
Changes in distribution of estate
Charge on death
Exemptions
Generally
Gifts within seven years before death
Intestacy rules
Reliefs
Survivorship
Concurrent death
Conditionally exempt transfers
Death on active service
Causes, qualifying for exemption
Generally
Service and employment qualifying for exemption
Death within seven years of a chargeable lifetime transfer
Deed of family arrangement
Distributions from property settled by will
Election, procedure
Generally
Planning considerations
Rectification of documents
Spouse's redemption of life interest in residuary estate
Testator's wishes
Trusts terminating within two years of death
Deemed, cumulation
Delivery of accounts
Double charges
Exempt transfers
General provision
Generally
Gifts subject to reservation
Inheritance (Provision for Family and Dependants) Act 1975, distributions under
Interest in possession
Administration of estate not completed
Exceptions from charge
Legitim
Children under 18, entitlement
Generally
Renunciation
Liability for tax
Limitation of personal representative's liability
Limitation of trustee's liability
Order of liability
Person entitled to part
Personal representative, extent of
Persons liable
Purchaser
Reimbursement of personal representatives
Life assurance policies
Loss on sale relief
Partial exemption
Allocation
Generally
Persons liable
Potentially exempt transfer becoming chargeable
Property, aggregation with estate
Lease for life
Quick succession relief
Calculation
Conditions
Estate including settled and non-settled property
Generally
Gifts within seven years of death
Rates of inheritance tax
Residence nil rate band
Sale of assets after death
Generally
Relief on sale of interest in land
Relief on sale of quoted shares and securities
Relief on sale of related property
Settled on death, property becoming
Settled property, distribution within two years of death
Spouse's redemption of life interest
Survivorship clauses
Generally
Will drafting
Taper relief
Testator's request, compliance with
Transfers between married persons
Transfers by instalments where instalments outstanding at death
Value of estate
Changes occurring on death
Close company, shares in
Debts and incumbrances, treatment of
Discharge of liabilities
Expenses incurred abroad
Funeral expenses
Future payments, liability to make
Land, sale of
Property subject to a reservation
Quoted shares, sale of
Related property, sales of
Scottish agricultural leases
Unpaid tax
Value transferred by hypothetical transfer of value
Wartime compensation
Woodlands