Show Summary Details D De minimis exceptions gifts with reservation 7.28 pre-owned assets charge 17.25 – 17.26 Death, IHT on accounts and returns estimates 8.15 generally 8.10 normal expenditure out of income 8.12 – 8.13 personal effects 8.14 reporting lifetime transfers after death 8.11 agricultural property relief chargeable and exempt estate 5.30 estate planning 15.23 allocation of burden of tax 5.38 – 5.39 asset valuations generally 5.19 related property 5.20 business property relief chargeable and exempt estate 5.30 estate planning 15.23 calculation of tax death estate 5.23 double tax relief 5.27 general 5.21 lifetime transfers 5.22 quick succession relief 5.26 transferable nil rate band 5.24 – 5.25 chargeable and exempt estate agricultural property relief 5.30 allocation of burden of tax 5.38 – 5.39 business property relief 5.30 construing wills 5.42 division of residuary estate between exempt and chargeable gift s 5.40 – 5.41 grossing up 5.32 – 5.37 introduction 5.28 partly exempt gifts ...