Q&As

Does the entry of a Caveat stop interest accruing on the inheritance tax (IHT) due on an estate?

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Produced in partnership with Graham Stott of gunnercooke LLP
Published on LexisPSL on 03/09/2019

The following Private Client Q&A Produced in partnership with Graham Stott of gunnercooke LLP provides comprehensive and up to date legal information covering:

  • Does the entry of a Caveat stop interest accruing on the inheritance tax (IHT) due on an estate?

A caveat, under the Non-contentious Probate Rules 1987, SI 1987/2024, r 44, is a notice in writing that no grant is to be sealed in the estate of a deceased without notice being given to the caveator. The effect is that the Principal Probate Registry or one of the district registries, will not issue a grant once a caveat has been entered so that the personal repr

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