730. Liability for inheritance tax.

Unless the deceased's will provides otherwise, inheritance tax in respect of the deceased's personal estate1 in Great Britain2 is generally payable as a testamentary expense in the same order of priority as other testamentary expenses3.

All other tax on a deceased's free estate for which the executor is liable, such as the deceased's realty4 which does not pass to the executor as such, is the subject of a Revenue and Customs charge5. The burden of the tax falls rateably on such property, including any interests in it and legacies, including annuities