Show Summary Details P Partly exempt gifts transfer on death 5.31 Payment of tax acceptance of property in lieu 8.36 death, on 8.34 direct payment scheme 8.35 Inland Revenue charge 8.33 instalments, by generally 8.29 interest 8.31 loss of option 8.32 section 228 shares 8.30 introduction 8.25 lifetime transfers 8.26 – 8.28 Penalties blaming the adviser, and 8.51 careless errors 8.43 deliberate and concealed error s 8.45 deliberate errors 8.44 degrees of culpability 8.39 disclosure, and 8.42 failure to file 8.46 incorrect returns 8.47 – 8.48 introduction 8.38 late filing 8.53 late payment 8.52 level generally 8.40 strengthening deterrents for offshore avoidance 8.41 mitigation of 30% penalties 8.43 mitigation of 70% penalties 8.44 mitigation of 100% penalties 8.45 new approach 8.38 reductions for disclosure 8.42 suspension 8.50 transferable nil rate band 3.17 – 3.18 Pension schemes children, for 14.21 estate on death 5.5 grandchildren, for 14.20 interest in possession trusts 9.40 Periodic charge ...