– see also Inheritance tax

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

Deductions from estate

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

Exclusions from estate

Exempt transfers

General provision

Generally

Gifts subject to reservation

Inclusions in estate

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

Liabilities

Debt incurred on or before 6 April 2013

Generally

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

Reliefs

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

Valuation

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

– see Woodlands