Chapter 1: Introduction Chapter 2: Agricultural property: qualifying property Chapter 3: Agricultural property: agricultural value, the rates of relief, occupation and other aspects Chapter 4: Agricultural property: areas of particular concern Chapter 5: Business property: property qualifying for the relief Chapter 6: Business property: the rates of relief, limitations to the relief Chapter 7: Relevant business property: exceptions to the relief: excepted assets Chapter 8: Relevant business property: aspects of valuation and the treatment of liabilities Chapter 9: Relevant business property: exceptions to the relief: 'wholly or mainly holding investments' Chapter 10: Clawback Chapter 11: Woodlands Chapter 12: Overlap of APR and BPR Chapter 13: Tax shelters Chapter 14: General planning points Chapter 15: Will planning Chapter 16: APR and BPR: the new regime Chapter 17: Heritage property: what qualifies, undertakings and access Chapter 18: Heritage property: application for exemption and variation of undertakings Chapter 19: Heritage property: loss of the exemption Chapter 20: Heritage property: the regime for relevant property trusts Chapter 21: Maintenance funds Chapter 22: Compliance Chapter 23: Payment of IHT Appendices Appendix 1: Statutory Instruments Appendix 2: Extra Statutory Concessions Appendix 3: HMRC Revenue Statements Appendix 4: HMRC and other press releases Appendix 5: Heritage property: the old rules.