Application of inheritance tax provisions, election for

Avoiding double charge

Chargeable amount: chattels

Chargeable amount: land

Contribution condition: land

Disposal condition: land

Excluded liability

Exemptions

Aggregate notional annual values not exceeding £5,000

Full consideration

Generally

Gifts with reservation

Intangible property

Land charge

Overview

Post-death variations

Residence or domicile outside the UK

Well-known schemes, effect