The Charge on transfers inter vivios -- Charges in connection with death -- The Amount of tax (cumulation of values and reates of tax) -- Co-ownership -- Valuation of property -- Deductible liabilities -- Settled property -- Exemptions and reliefs -- Overseas aspects of inheritance tax -- Liability (accountability) and burden (incidence) -- Anti-avoidance -- Close companies -- Partnerships -- Tax planning -- Administration (including payment of tax and interest), appeals and penalties

1. Inheritance and transfer tax -- Great Britain