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Introduction

Valuation

Property in charge: Land

Property in charge: The disposal condition - land

Property in charge: The contribution condition - land

Property in charge: Chattels

Property in charge: The disposal condition - chattels

Property in charge: The contribution condition - chattels

Property in charge: Intangible property

Calculation of the charge on land: Introduction

Calculation of the charge on land: Valuation date and the 5 year cycle

Calculation of the charge on land: Where the relevant land is disposed of

Calculation of the charge on land: Where the chargeable person disposed of other property

Calculation of the charge on land: Where the chargeable person contributed to the acquisition of the relevant property

Calculation of the charge on land: Non-exempt sales

Calculation of the charge on chattels: Introduction

Calculation of the charge on chattels: Valuation date and the 5 year cycle

Calculation of the charge on chattels: Where the relevant land is disposed of

Calculation of the charge on chattels: Where the chargeable person disposed of other property

Calculation of the charge on chattels: Where the chargeable person contributed to the acquisition of the relevant property

Calculation of the charge on chattels: Non-exempt sales

Calculation of the charge on intangibles: Introduction

Calculation of the charge on intangibles: Valuation date

Excluded transactions: Introduction

Excluded transactions: The disposal condition - sale of entire interest

Excluded transactions: The disposal condition - transfer to spouse or civil partner

Excluded transactions: The disposal condition - family maintenance

Excluded transactions: The disposal condition - annual and small gifts exemption

Excluded transactions: The contribution condition - transfer to spouse or civil partner

Excluded transactions: The contribution condition - outright gift of money

Excluded transactions: The contribution condition - family maintenance

Excluded transactions: The contribution condition - annual and small gifts exemption

Exemptions: Introduction

Exemptions: Relevant property remains part of the Inheritance Tax estate

Exemptions: Examples where relevant property remains part of the Inheritance Tax estate

Exemptions: Property in a person's estate that derives its value from the relevant property

Exemptions: Reservation of benefit in the relevant property

Exemptions: Reservation of benefit in property that derives its value from the relevant property

Exemptions: Reservation of benefit in property but for certain exemptions

Exemptions: Reservation of benefit in share of interest in land

Exemptions: Exclusion of reservation of benefit under FA86/Sch20/Para6

Exemptions: Cash gifts and exclusion of reservation of benefit provisions

Exemptions: Relevant property remains part of the Inheritance Tax estate - restriction for subsequent ownership

Exemptions: Relevant property remains part of the Inheritance Tax estate - excluded liabilities

Exemptions: Foreign element

Exemptions: Foreign element - non-residence

Exemptions: Foreign element - foreign domiciliaries

Exemptions: Foreign element - foreign domiciliaries - settled property exemption

Exemptions: De minimis exemption

Exemptions: Changes in the distribution of a deceased's estate

Exemptions: Guarantees

Exemptions: Sale of part share

Avoidance of double charges: Introduction

Avoidance of double charges: More than one charge under FA04/Sch15

Avoidance of double charges: Charge to employment benefits

Avoidance of double charges: Election that reservation of benefit provisions should apply

Avoidance of double charges: Debt written off or released

Election into Inheritance Tax: Introduction

Election into Inheritance Tax: Land and chattels

Election into Inheritance Tax: Land and chattels - chargeable portion

Election into Inheritance Tax: Intangibles

Election into Inheritance Tax: How to make an election

Election into Inheritance Tax: When to make an election

Election into Inheritance Tax: Withdrawal of an election

Election into Inheritance Tax: When a late election may be accepted

Election into Inheritance Tax: Refusal to accept a late election

Specific avoidance schemes: Land - lease carve-out scheme

Specific avoidance schemes: Land - settlement on interest in possession trusts

Specific avoidance schemes: Land - reversionary leases

Specific avoidance schemes: Land - home loan or double trust scheme

Specific avoidance schemes: Land - double trust or home loan scheme - loan repayable on demand

Specific avoidance schemes: Land - double trust or home loan scheme - loan not repayable until after the individual's death

Specific avoidance schemes: Land - double trust or home loan scheme - alternative approach

Specific avoidance schemes: Land - debt and charge scheme

Specific avoidance schemes: Chattels - lease carve-out scheme

Specific avoidance schemes: Chattels - gift and leaseback scheme

Specific avoidance schemes: Intangibles - settlement on interest in possession trusts

Insurance based products: Introduction

Insurance based products: Discounted gift trust

Insurance based products: Gift and loan trust

Insurance based products: Pension policies

Insurance based products: Business trusts and partnership policies

Insurance based products: Policies settled on trusts before 18 March 1986

Unwinding of home loan or double trust scheme: Background

Unwinding of home loan or double trust scheme: Joint settlor schemes unwound after first death

Unwinding of home loan or double trust scheme: Joint settlor schemes - loan valued at less than open market value of the property on the death of the first settlor

Unwinding of home loan or double trust scheme: Downsizing

Unwinding of home loan or double trust scheme: Downsizing - loan valued at less than the open market value of the property on the death of the first settlor

Unwinding of home loan or double trust scheme: Tracing

Unwinding of home loan or double trust scheme: Payment of Inheritance Tax

Unwinding of home loan or double trust scheme: Residence nil rate band

Unwinding of home loan or double trust scheme: Pre-owned asset charge