Settled property, qualifying interest in possession
Agricultural property relief
Generally
Qualification
Rate
Annuities
Anti-avoidance provisions
Beneficial entitlement to underlying property
Beneficiary's personal exemptions
Business property relief
Close companies, value of property
Contracts of life assurance
Death, termination of qualifying interest
Deed of variation
Disclaimers
Disposal of interest by beneficiary
Exceptions to charge
Excluded property
Generally
Immediate post-death interest
Interaction with capital
Joint entitlement, value of property
Life assurance policies
Loans to beneficiaries, reducing the value of settled property
Maintenance funds for historic buildings
Meaning
National heritage property
Orders under Inheritance (Provision for Family and dependants) Act 1975
Potential exempt transfer, anti-avoidance rules
Pre-22 March 2006
Quick succession relief
Reducing value of settled property
Generally
Loans to beneficiaries
Tax charge
Reversion to settlor/spouse/civil partner, exceptions to charge
Termination
Transitional serial interest
Value of property
Woodlands, relief for