730. Liability for inheritance tax.

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