Accountable liabilities

Agricultural property

Beneficiary's acquisition value for capital gains tax

Business property

Capital gains tax, reduction in value transferred by

Creditors' rights

Estate on death

Changes occurring on death

Close company, shares in

Debts and incumbrances, treatment of

Discharge of liabilities

Equitable Life payments

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

Shares or securities

Unpaid tax

Fall in value relief

Cancelled investments

Interests in land

Suspended investments

Farm cottages

Gifts made separately out of different funds

Interest in possession

Land, appeal

Leases for life

Liabilities

Computation

Contracts

Financing certain relievable property

Financing excluded property

Incumbrance on property

Non-resident

Reimbursement rights

Restricted right of disposal

Time of valuation

Life assurance policies

Annuity purchased in conjunction

Minimum value

Term policies

Units fluctuating in value

Market value

Non-residents' bank accounts

Partly exempt transfers

Abatement of gifts

Allocation of exemptions

Attribution of value to residuary gifts

Attribution of value to residuary gifts, agricultural or business relief

Attribution of value to specific gifts

Attribution of value to specific gifts, agricultural or business relief

Gift bearing own tax

Proportion of value transferred

Scottish legal rights

Related property

Appropriate portion of aggregate value of

Appropriate portion, meaning

Shares

Restriction on freedom to dispose

Transfer by instalments

Transferor's expenses

Unquoted shares/securities

Woodlands