Where a person is liable, otherwise than as transferor1, and otherwise than as a transferor's spouse or civil partner2, for inheritance tax attributable to the value of any property, he has power, for the purpose of paying the tax or raising the amount of it when paid, whether or not the property is vested in him, to raise the amount of the tax
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234