I10.123 Woodlands

I10.123 Woodlands

Where the value of trees or underwood is left out of account on a death, but IHT subsequently becomes chargeable on a disposal thereof, the person liable to pay the tax is the person who is entitled to the proceeds of sale or would be so entitled if the disposal were a sale1.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial