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Vll Administration of the Tax
Vlll The Demise of Estate Duty
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15th April 1st April 1st January 27th March 6th April agricultural property amount annuity apply arising assets beneficially entitled beneficiary benefit calculated capital distribution Capital Gains Tax Capital Transfer Tax Chapter chargeable transfer close company conditional exemption conditionally exempt transfer cumulative total date of death death scale deducted deemed discretionary settlement discretionary trust disposal disposition distribution payments domiciled donor effective rate Estate Duty estate on death exceed excluded property Finance Act 1975 follows gifts inter vivos Gross Tax holding income initial value interest in possession land liable lifetime scale lifetime transfers ln addition lncome Tax lnland Revenue market value marriage months normal paid paragraph pay the tax periodic charge person's estate personal representatives purchased rate of tax reduced relevant residue respect sale price Schedule settled property settlor sold spouse tax payable termination timber transaction transfer of value transferor treated value on death value transferred widow wife