I1.556 Liability

I1.556 Liability

The liability for the IHT on death is that of the personal representatives in respect of the free estate, with secondary liabilities on the part of anyone who becomes interested in the property1 (see I10.112). Where the estate chargeable to IHT on death includes settled property the liability for the IHT on it is that of the trustees and failing them certain beneficiaries, and if the estate on death includes property subject to a reservation the donee is primarily liable but the personal representatives have a secondary liability2.

The liability for the IHT on an immediately chargeable transfer is

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