Transfers within seven years before death
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