Commentary

I10.201A Introduction to the burden of tax

IHT, trusts and estates

I10.201A Introduction to the burden of tax

Division I10.2     Burden of tax

Burden of tax—overview

I10.201A Introduction to the burden of tax

Liability is concerned with identifying who must pay IHT to HMRC and with the relationship between that person and HMRC (I10.101). However, the person liable to pay the IHT and the person who actually bears the tax is not necessarily the same.

To illustrate, the executors of a deceased individual's estate may be liable to pay the IHT to HMRC in respect of the estate, but it is usually the recipient of the estate who bears the tax, as they ultimately receive

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