– see also Chargeable transfers

Accounts

Agricultural property

Generally

Business property relief

Generally

Calculation of tax

Agricultural property relief

Business property relief

Death within seven years

Exemptions, availability

Generally

Potentially exempt transfers and other transfers within seven-year period

Taper relief

Charge on

Claims

Delivery of accounts

Double charges, avoidance

Excepted estates, delivery of accounts

Fall in value of property transferred

Calculation of the relief

Description of relief

Generally

Property not qualifying for relief

Valuation of property qualifying for relief

Liability

Liability for tax

Payment of tax

Potentially exempt

Potentially exempt transfers

Reduction in rate of tax

Chargeable transfers

Potentially exempt transfers

Restriction on tax chargeable

Tapered rates of tax

Tax planning considerations

Instalment option

Insurance of risk of death within seven years

Practical limitations