目次

Part 1 Main Charging Provisions * Overview * Transfer of Value * Exempt Transfers * Potentially Exempt Transfers * Chargeable Lifetime Transfers * Reservation of Benefit and POA * The Charge on Death, Partly Exempt Transfers and Posthumous Arrangements Part 2 The Special Charging Provisions * General Structure * The Periodic Change * Exit Charges * The Rate of Tax * Property held on Favoured Trusts Part 3Special Subjects * Estate, Valuation, Liabilities and revaluation reliefs * Control, Business, Agricultural and Woodlands Relief * Settled Property Definitions * Favoured Trusts * Heritage property * Associated operations * Partnerships * Administration Part 4 The international Dimension * Territorial Scope: Domicile, Excluded Property, Situs * Double Taxation Relief * Aspects of International Estate Planning