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Introduction

Groups of exempt transfers: Introduction

Groups of exempt transfers: Lifetime and death transfers

Groups of exempt transfers: Quantifying the exemption

Groups of exempt transfers: Transfers of Heritage property

Groups of exempt transfers: Transfers on death only

General procedure: Handling a claim for exemption

General procedure: Basic requirements for exemption

General procedure: Situations where the exemption can be accepted without investigation

General procedure: Calculations

General procedure: Claims against the deceased's estate (England and Wales)

General procedure: Restriction of exemption where the beneficiary settles a claim against the deceased's estate from their own resources (England and Wales)

Spouse or civil partner exemption: Introduction

Spouse or civil partner exemption: Definition of 'spouse' or 'civil partner'

Spouse or civil partner exemption: Spouse or civil partner domiciled outside UK

Spouse or civil partner exemption: General procedure for death transfers: Initial steps

Spouse or civil partner exemption: General procedure for death transfers: Special points to look out for

Spouse or civil partner exemption: General procedure for death transfers: Changes to the devolution of property after the death

Spouse or civil partner exemption: Settled property: Exemption where the transferor creates an interest in possession for their spouse or civil partner

Spouse or civil partner exemption: Settled property: What happens when an interest in possession devolves to the spouse or civil partner

Spouse or civil partner exemption: Settled property: Exclusion from exemption in connection with a reversionary interest

Spouse or civil partner exemption: Settled property: What to do where the surviving spouse or civil partner opts for a capital sum instead of a life interest under the intestacy rules

Spouse or civil partner exemption: Annuity to spouse or civil partner: Introduction

Spouse or civil partner exemption: Annuity to spouse or civil partner: Annuity payable out of the income of the estate

Spouse or civil partner exemption: Annuity to spouse or civil partner: Property charged with or appropriated for payment

Spouse or civil partner exemption: Annuity to spouse or civil partner: Annuity to be purchased

Spouse or civil partner exemption: Annuity to spouse or civil partner: Annuity secured by personal covenant

Spouse or civil partner exemption: Annuity to spouse or civil partner: Annuity payable by the surviving partners of a business

Spouse or civil partner exemption: Annuity to spouse or civil partner: Annuities of variable amounts

Spouse or civil partner exemption: Exceptions where the exemption does not apply: Introduction

Spouse or civil partner exemption: Exceptions where the exemption does not apply: Postponed gifts

Spouse or civil partner exemption: Exceptions where the exemption does not apply: Conditional gifts

Spouse or civil partner exemption: Exceptions where the exemption does not apply: Payments under I(PFD)A Orders

Spouse or civil partner exemption: Exceptions where the exemption does not apply: Acquisition of a reversion

Gifts to charities and registered clubs: Introduction

Gifts to charities and registered clubs: General outline: Requirements for exemption

Gifts to charities and registered clubs: General outline: Meaning of 'charity' and 'charitable'

Gifts to charities and registered clubs: General outline: 'Charitable status' and date for determining status

Gifts to charities and registered clubs: General outline: Quantifying the exemption

Gifts to charities and registered clubs: General outline: Established for charitable purposes

Gifts to charities and registered clubs: General outline: The jurisdiction condition

Gifts to charities and registered clubs: General outline: The registration condition

Gifts to charities and registered clubs: General outline: The management condition

Gifts to charities and registered clubs: Procedure: Straightforward gifts and acceptable bequests

Gifts to charities and registered clubs: Procedure: Referrals to Technical

Gifts to charities and registered clubs: Procedure: Identifying the beneficiary

Gifts to charities and registered clubs: Procedure: Examples of gifts where the beneficiary is not a charity

Gifts to charities and registered clubs: Procedure: Beneficiaries outside the UK

Gifts to charities and registered clubs: Procedure: Selection trusts

Gifts to charities and registered clubs: Procedure: Newly created charities

Gifts to charities and registered clubs: Procedure: The Charities Aid Foundation

Gifts to charities and registered clubs: Procedure: Special situations

Gifts to charities and registered clubs: Procedure: Types of gift where it is doubtful exemption will apply

Gifts to charities and registered clubs: Procedure: Categories of gift accepted as exempt in limited circumstances

Gifts to charities and registered clubs: Procedure: Household and personal goods donated to charity (Form IHT408)

Gifts to charities and registered clubs: Community Amateur Sports Clubs (CASCs): Meaning of Community Amateur Sports Clubs (CASCs) and 'registered club'

Gifts to charities and registered clubs: Community Amateur Sports Clubs (CASCs): The local condition

Gifts to charities and registered clubs: Community Amateur Sports Clubs (CASCs): The management condition

Gifts to charities and registered clubs: Settled property: Background

Gifts to charities and registered clubs: Settled property: Purchase of a reversionary interest from a charity (anti-avoidance)

Gifts to charities and registered clubs: Settled property: Purchase of a reversionary interest by a charity between April 1976 and April 1978 (anti-avoidance)

Gifts to charities and registered clubs: Settled property: Purchase of a reversionary interest by a charity after 12 April 1978 (anti-avoidance)

Gifts to charities and registered clubs: Exclusions from exemption: Introduction

Gifts to charities and registered clubs: Exclusions from exemption: Gifts not limited to charitable and other exempt purposes

Gifts to charities and registered clubs: Exclusions from exemption: Defeasible gifts

Gifts to charities and registered clubs: Exclusions from exemption: Postponed gifts

Gifts to charities and registered clubs: Exclusions from exemption: Conditional gifts

Gifts to charities and registered clubs: Exclusions from exemption: Gift less than donor's whole interest or for a limited period

Gifts to charities and registered clubs: Exclusions from exemption: Interest reserved or created - land or buildings

Gifts to charities and registered clubs: Exclusions from exemption: Interest reserved or created - property other than land

Gifts to political parties: Introduction

Gifts to political parties: Quantifying the exemption

Gifts to political parties: Requirements for exemption

Gifts to political parties: Gifts to the Conservative party

Gifts to political parties: Gifts to the Liberal Democrats

Gifts to political parties: Requirements for a qualifying political party

Gifts to political parties: Qualifying political parties

Gifts to registered housing associations: Summary

Gifts to registered housing associations: Registered social landlords (RSLs)

Gifts for National Purposes: Introduction

Gifts for National Purposes: Procedure

Gifts for National Purposes: Qualifications specific to the exemption

Gifts for National Purposes: Qualifying Bodies

Gifts for National Purposes: Local authority

Gifts for National Purposes: Government department

Gifts for National Purposes: A health service body

Exemptions: Gifts for public benefit

Exemptions: Maintenance funds

Exemptions: Conditional exemption

Exemptions: Diplomatic and consular immunity

Death of armed forces or emergency service personnel: Summary

Death of armed forces or emergency service personnel: effect of the exemptions

Emergency service personnel responding to emergency circumstances: introduction

Emergency service personnel responding to emergency circumstances: meaning of emergency responder

Emergency service personnel responding to emergency circumstances: meaning of emergency circumstances

Emergency service personnel responding to emergency circumstances: meaning of responding to emergency circumstances

Emergency service personnel responding to emergency circumstances: evidence to show exemption is due

Armed forces on active service: introduction

Armed forces of active service: meaning of armed forces

Armed forces on active service: meaning of active service

Armed forces on active service: evidence to show exemption is due

Armed forces on active service: extension to the Police Service of Northern Ireland

Armed forces on active service: Estate Duty exemption and transferrable nil-rate band

Armed forces on active service: Estate Duty exemption and settled property

Constables and service personnel targeted because of their job: summary

Constables and service personnel targeted because of their job: meaning of constables and service personnel

Constables and service personnel targeted because of their job: evidence to show exemption is due