Acquisition of shares under

Commentary – 8.2.10

Alteration of disposition

Legislation/Regulatory – IHTA84 s. 142

Annuities

Directions

Commentary – Tax Reporter ¶345-300

Generally

Commentary – Tax Reporter ¶345-150
Case Law – (1) CUNARD'S TRUSTEES v. COMMISSIONERS OF INLAND REVENUE (2) MCPHEETERS v. COMMISSIONERS OF INLAND REVENUE ; 1. LORD MICHELHAM'S TRUSTEES v. THE COMMISSIONERS OF INLAND REVENUE. 2. AIMÉE LADY MICHELHAM'S EXECUTORS v. THE COMMISSIONERS OF INLAND REVENUE. ; COMMISSIONERS OF INLAND REVENUE v. LADY CASTLEMAINE ; ESDAILE v. COMMISSIONERS OF INLAND REVENUE ; JONES (H.M. INSPECTOR OF TAXES) v. WRIGHT. ; LINDUS & HORTIN v. THE COMMISSIONERS OF INLAND REVENUE ; THE TRUSTEES OF THE WILL OF H.K. BRODIE (DECEASED) v. THE COMMISSIONERS OF INLAND REVENUE ; TRUSTEES OF JOHN MORANT SETTLEMENT v. COMMISSIONERS OF INLAND REVENUE ; TRUSTEES OF PEIRSE-DUNCOMBE TRUST v. COMMISSIONERS OF INLAND REVENUE

Tax-free

Commentary – Tax Reporter ¶345-250–Tax Reporter ¶345-350

Testator's intention

Commentary – Tax Reporter ¶345-300

Beneficiaries

Overseas estates

Commentary – Tax Reporter ¶365-325

Types of

Commentary – Tax Reporter ¶365-300

Burden of tax

Estates partly exempt/partly chargeable

Commentary – Tax Reporter ¶630-750–Tax Reporter ¶631-050

Incidence of tax

Commentary – Tax Reporter ¶629-600–Tax Reporter ¶630-600

Deeds of variation

Commentary – 2.6.8

Distribution from property settled by

Legislation/Regulatory – IHTA84 s. 144 ; Misc. 119

Exempt transactions

Commentary – SDLT Reporter ¶30-600 ; SDLT Reporter ¶90-005

Foreign wills

Brussels IV

Commentary – 6.7.3

Forced heirship

Commentary – 6.7.4

Guardianship of minors

Commentary – 6.7.5

Intestacy (consequences of)

Commentary – 6.7.1

Re-sealing of

Commentary – 6.7.2

Significance of

Commentary – 6.7.1

Giving effect to instructions

Commentary – Tax Reporter ¶365-125
HMRC Guidance – TSEM6052

Intestacy

Distribution of estate rules

Commentary – Tax Reporter ¶365-175

Redemption of life interest in residue

Commentary – Tax Reporter ¶632-250

Intestacy rules

Commentary – 2.6.4

Mirror wills

Commentary – 2.6.5

Mutual wills

Commentary – 2.6.5

Nil-rate band discretionary trusts, interaction with stamp duty land tax

Legislation/Regulatory – PR 12/11/04-2

Personal representatives

– see Personal representatives

Practical trust issues

Commentary – SDLT Reporter ¶120-300–SDLT Reporter ¶120-320

Survivorship clause

Commentary – 2.6.6

Survivorship clauses

Commentary – Tax Reporter ¶631-250 ; Tax Reporter ¶631-350

Testator's requests

Legislation/Regulatory – IHTA84 s. 143

Trusts

Distinction between personal representatives and trustees

Commentary – Tax Reporter ¶365-275
Case Law – Cochrane's Executors v. Commissioners of Inland Revenue ; Prest (H.M. Inspector of Taxes) v. Bettinson (as trustee of Gladys Dodd deceased Residuary Trust)

Generally

Commentary – Tax Reporter ¶355-650 ; Tax Reporter ¶365-275 ; Tax Reporter ¶366-050
Case Law – Cochrane's Executors v. Commissioners of Inland Revenue ; Prest (H.M. Inspector of Taxes) v. Bettinson (as trustee of Gladys Dodd deceased Residuary Trust)

Nature of

Commentary – Tax Reporter ¶365-275
Case Law – Cochrane's Executors v. Commissioners of Inland Revenue ; Prest (H.M. Inspector of Taxes) v. Bettinson (as trustee of Gladys Dodd deceased Residuary Trust)

Vulnerable beneficiaries

Commentary – Tax Reporter ¶355-200

Types of bequest

Commentary – Tax Reporter ¶365-150

Validity

Commentary – Tax Reporter ¶365-000