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