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Application form RQ(Co) to request a restriction by a company.

When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit

• Overview

  You do not usually owe any tax on an inheritance at the time you inherit…

• Money and shares

  You do not usually have to pay Income Tax or Capital Gains Tax immediately…

• Property

  You do not pay Stamp Duty, Income Tax or Capital Gains Tax immediately if…

• Joint property, shares and bank accounts

  You do not usually have to pay any Stamp Duty or tax when you inherit…

Rules that apply to the sale of sites previously acquired by government departments and in defence.

• Updated: 2 February 2017

How to buy or acquire the assets of a dissolved company - how and when you can claim money or property, who to contact and the forms you need

The Intellectual Property Office (IPO) is the official UK government body responsible for intellectual property (IP) rights including patents, designs, trade marks and copyright. IPO is an executive agency, sponsored by the Department for Science, Innovation and Technology , supported...

• Updated: 22 September 2025

If someone dies without a will or known family, their ownerless property (bona vacantia) goes to the crown - check if you're an entitled relative, search for an estate, refer or claim on an estate

Find government-owned property, buildings or land that's available to buy, or contest its use

Registering land or property in England - first time registration, transfer of ownership, changing your details on the register, where to register in Scotland or Northern Ireland

Information about moving to, living or retiring in the USA – including visas, working, healthcare and driving.

• Updated: 11 December 2025

What intellectual property is, how you can protect it, and which of copyright, patents, design right and trade marks applies to your work.