扒哥吃瓜

Introduction and conditions: Introduction

Introduction and conditions: Charitable giving condition or 10% test

Components of the estate: Summary

Components of the estate: Survivorship component

Components of the estate: Settled property component

Components of the estate: Reservation of benefit property

Components of the estate: General component

Components of the estate: Charitable legacy worded to meet the 10% test

Calculating the baseline amount: Introduction

Calculating the baseline amount: Estate with a single estate component

Calculating the baseline amount: Estate with a single estate component and lifetime cumulative total

Calculating the baseline amount: Estate with two or more components

Calculating the baseline amount: Where the charitable legacy is worded to meet the 10% test

The charitable giving condition or 10% test: Grossing up

The charitable giving condition or 10% test: Interaction

The charitable giving condition or 10% test: Example with two estate components, a lifetime cumulative total and where grossing up and interaction apply

Abatement: Insufficient assets to pay legacies under the Will

Abatement: Caused by grossing up

Merger of components: Aggregate estate contains two components

Merger of components: Aggregate estate contains three components

Merger of components: Where grossing up and interaction apply

Merger of components: Datacapture on COMPASS

Merger of components: Merger following an Instrument of Variation

Elections: Election to opt out

Elections: Procedure

Elections: Who must take the election

Elections: Time limits

Elections: Late claims

Other issues: Where the estate is entitled to Quick Succession Relief

Other issues: Charges arising following the deferral of tax for woodlands or conditional exemption