内容

目次

1. Introduction and Basic Principles; 2. Accounts and Returns; 3. Accumulation and Maintenance Trusts; 4. Administration and Collection; 5. Agricultural Property; 6. Anti-Avoidance; 7. Business Property; 8. Calculation of Tax; 9. Capital Gains Tax; 10. Chargeable Transfer; 11. Charities; 12. Close Companies; 13. Connected Persons; 14. Deeds Varying Dispositions on Death; 15. Determinations and Appeals; 16. Diplomatic Immunity; 17. Domicile; 18. Double Taxation Relief; 19. Estate; 20. Excluded Property; 21. Exempt Transfers; 22. Gifts with Reservation; 23. HMRC Extra-Statutory Concessions; 24. HMRC Press Releases; 25. HMRC Statements of Practice; 26. Interest in Possession; 27. Interest on Tax; 28. Land; 29. Liability for Tax; 30. Life Assurance Policies and Annuities; 31. Lifetime Transfers; 32. Mutual Transfers; 33. National Heritage; 34. Partnerships; 35. Payment of Tax; 36. Penalties; 37. Pension Schemes; 38. Potentially Exempt Transfers; 39. Protective Trusts; 40. Quick Succession Relief; 41. Rates of Tax; 42. Settlements - General; 43. Settlements with Interests in Possession; 44. Settlements without Interests in Possession; 45. Shares and Securities; 46. Situs; 47. Time Limits; 48. Time of Disposition; 49. Transfer of Value; 50. Transfers on Death; 51. Transfers Within Seven Years Before Death; 52. Transitional Provisions; 53. Trusts for Disabled Persons; 54. Trusts for Employees; 55. Valuation; 56. Voidable Transfers; 57. Woodlands; 58. Working Case Study; 59. Case summaries; 60. IHT Newsletter and Tax Bulletin extracts; 61. Finance Act 2005 - Summary of IHT Provisions; 62. Table of Cases; 63. Table of Statutes (and Statutory Instruments); 64. Index