Agricultural property relief

Generally

Commentary – Tax Reporter ¶363-025

Qualification

Commentary – Tax Reporter ¶363-025

Rate

Commentary – Tax Reporter ¶363-025

Annuities

Commentary – Tax Reporter ¶362-750 ; Tax Reporter ¶362-875

Anti-avoidance provisions

Commentary – Tax Reporter ¶362-900 ; Tax Reporter ¶362-925Tax Reporter ¶364-200

Beneficial entitlement to underlying property

Commentary – Tax Reporter ¶362-625

Beneficiary's personal exemptions

Commentary – Tax Reporter ¶362-950

Business property relief

Commentary – Tax Reporter ¶363-050
HMRC Guidance – IHTM25154

Close companies, value of property

Commentary – Tax Reporter ¶362-760

Contracts of life assurance

Commentary – Tax Reporter ¶362-575

Death, termination of qualifying interest

Commentary – Tax Reporter ¶362-650

Deed of variation

Commentary – Tax Reporter ¶362-975

Disclaimers

Commentary – Tax Reporter ¶362-975

Disposal of interest by beneficiary

Commentary – Tax Reporter ¶362-725

Exceptions to charge

Commentary – Tax Reporter ¶362-810–Tax Reporter ¶362-875

Excluded property

Commentary – Tax Reporter ¶362-850
HMRC Guidance – IHTM16162

Generally

Commentary – Tax Reporter ¶362-500

Immediate post-death interest

Commentary – Tax Reporter ¶362-550

Interaction with capital

Commentary – Tax Reporter ¶364-150

Joint entitlement, value of property

Commentary – Tax Reporter ¶362-740
Case Law – Eric Woodhall (Personal Representative of Alan Woodhall dec'd) v IR Commrs

Life assurance policies

Commentary – Tax Reporter ¶362-600

Loans to beneficiaries, reducing the value of settled property

Commentary – Tax Reporter ¶362-945

Maintenance funds for historic buildings

Commentary – Tax Reporter ¶363-125

Meaning

Commentary – Tax Reporter ¶362-525
HMRC Guidance – IHTM16075

National heritage property

Commentary – Tax Reporter ¶363-100

Orders under Inheritance (Provision for Family and dependants) Act 1975

Commentary – Tax Reporter ¶363-000

Potential exempt transfer, anti-avoidance rules

Commentary – Tax Reporter ¶362-900

Pre-22 March 2006

Commentary – Tax Reporter ¶363-175

Quick succession relief

Commentary – Tax Reporter ¶363-150

Reducing value of settled property

Generally

Commentary – Tax Reporter ¶362-940 ; Tax Reporter ¶362-945

Loans to beneficiaries

Commentary – Tax Reporter ¶362-945

Tax charge

Commentary – Tax Reporter ¶362-940

Reversion to settlor/spouse/civil partner, exceptions to charge

Commentary – Tax Reporter ¶362-825

Termination

Commentary – Tax Reporter ¶362-650–Tax Reporter ¶362-725 ; Tax Reporter ¶362-975

Transitional serial interest

Commentary – Tax Reporter ¶362-575

Value of property

Commentary – Tax Reporter ¶362-740–Tax Reporter ¶362-760
Case Law – Eric Woodhall (Personal Representative of Alan Woodhall dec'd) v IR Commrs

Woodlands, relief for

Commentary – Tax Reporter ¶363-075